The tariff classification of animal bath toys from Hong Kong.

NY F84496 March 27, 2000 CLA-2-95:RR:NC:2:224 F84496 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Alice Liu Atico Int’l. USA, Inc. 501 So. Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of animal bath toys from Hong Kong. Dear Ms. Liu: In your letter dated March 14, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on six bath toys representing a pig, a puppy, a sheep, a chicken, a frog and a bear, identified as item number C08D0121. All six styles have the same material composition for their exteriors: 39 % cotton, 35 % polyester and 26 % sisal. The head of each of the six styles is stuffed with a batting material. Although the product may function as a washing implement (note the sisal portion of each toy), the primary use is as a source of amusement for a child while bathing. The samples will be returned, as requested. The applicable subheading for the six animal bath toys 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 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division