The tariff classification of bath puppets from China

NY C85459 April 13, 1998 CLA-2-95:RR:NC:SP:225 C85459 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. William J. Maloney Rode & Qualey Attorneys at Law 295 Madison Avenue New York, N.Y. 10017 RE: The tariff classification of bath puppets from China Dear Mr. Maloney: In your letter dated March 16, 1998 you requested a tariff classification ruling on behalf of your client Gund, Inc. We are in receipt of five samples submitted to this office. You have identified style #5712 as a "Bath Pets" assortment consisting of generic fashioned angel and bear puppets. Whereas, three other items belong to a series of licensed "Barney" products known as "Bath Friends". Included in this group are: "Barney" - #7030, "Baby Bop" - #7031 and "BJ" - #7038. We have verified that your client has obtained the necessary licenses to import these articles which are covered by a registered and recorded Trademark with the U.S. Customs Service. The above described hand puppets depict the head, neck and upper torso of an animal or non-human form. Made of knit man-made fiber material, the puppets measure approximately eight and a half to nine inches in height. The facial features for each character are embroidered on the material. The puppets may be manipulated by inserting one's hand through the open sleeve of the torso and into the head and arm portions. It is intended that a child will play with the puppets both in and out of the bath. Your samples are being returned as requested. The applicable subheading for the "Bath Pets" assortment, style #5712, and "Bath Friends" collection, #7030, 7031 and 7038, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division