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NY C80805

November 3, 1997

CLA-2-95:RR:NC:SP:225 C80805


TARIFF NO.: 9503.90.0045

Ms. Sandy Balling
PBB Global Logistics
434 Delaware Ave.
Buffalo, N.Y. 14202

RE: The tariff classification of puppet bath mitts from China

Dear Ms. Balling:

In your letter dated October 8, 1997 you requested a tariff classification ruling on behalf of your client Rich Frog Industries.

The submitted samples, known as "Wash Mitts", are manufactured in the form of hand puppets for use by children in the bath. The puppets depict the head and neck portion of assorted animals. Item #S2887 resembles the head of a hippopotamus, item #S288 the head of a frog and item #S2889 the head of a dog. They are all made of terry cloth material composed of 35 percent cotton and 65 percent polyester. A fabric loop is sewn near the edge of the neck for purposes of hang drying. To manipulate, the user inserts their hand through the open sleeve of the neck and into the head and mouth portions of the puppet.

The applicable subheading for the "Wash Mitts" item numbers S2887, S2888 and S2889 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.

For your information, the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied.

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.


Robert B. Swierupski

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