The tariff classification of an animal bath toy from China.

NY D83358 October 28, 1998 CLA-2-95:RR:NC:2:224 D83358 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Brian Rowe Universal Customs Bkrs. Ltd. 175 Commerce Valley Drive, West Suite 300 Markham, Ontario, Canada L3T 7P6 RE: The tariff classification of an animal bath toy from China. Dear Mr. Rowe: In your letter dated October 6, 1998, you requested a tariff classification ruling on behalf of Frank E. Dempsey & Sons Limited. You are requesting the tariff classification on an item which is identified as an animal bath toy. The submitted representative sample depicts a yellow duck. The toy will be made up of a terry fabric body, sisal belly, and will be stuffed with plastic pellets. Although the item may function as an implement for washing, the primary function will be as an object of amusement while bathing. The applicable subheading for the animal bath toy will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys." 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 Tom McKenna at 212-466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division