The tariff classification of a toy frog soap holder from China.

NY G84240 November 20, 2000 CLA-2-95:RR:NC:2:224 G84240 CATEGORY: Classification TARIFF NO.: 9503.49.0025 James F. Morgan PBB Global Logistics 883 – D Airport Park Road Glen Burnie, MD 21061 RE: The tariff classification of a toy frog soap holder from China. Dear Mr. Morgan: In your letter dated November 7, 2000, you requested a tariff classification ruling, on behalf of Rich Frog Industries. You are requesting the tariff classification on an item that is a terry cloth soap holder made in the color and the shape of a frog. The product has an opening where a bar of soap may be inserted. Once the soap is inserted into the frog a child may use the product as a wash implement while taking a bath. The frog has definite play value that far outweighs its function as a washing tool. The frog has a whimsical, comical appearance that will be a source of amusement for a child in or out of the bath. The product will be classified in Chapter 95 of the HTS as a toy representing an animal. The applicable subheading for the toy frog soap holder 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