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NY C89276

July 2, 1998

CLA-2-95:RR:NC:2:224 C89276


TARIFF NO.: 9503.49.0025

Eric D. Moore

Kmart Corp.

Resource Center

3100 West Big Beaver Road

Troy, MI 48084-3163

RE: The tariff classification of a frog bath mitt and a duck bath sponge from China.

Dear Mr. Moore:

In your letter dated June 17, 1998, you requested a tariff classification ruling.

You are requesting the tariff classification on bath mitts and bath sponges, which are designed for the amusement of children, while bathing. The first product, item number BW-8033 is a bath wash mitt with a sponge sewn inside. The submitted sample is a whimsical, full-figured depiction of a frog. The bath mitt also comes in four other styles: a dog, a dinosaur, a turtle, and a penguin. The shell fabric of the bath mitt is 25% cotton, 75% polyester. The head of the bath mitt has a sponge padding that is 100% polyester. The second product is item number 063017R1, a sisal toweling duck bath sponge. The fabric of the shell is 25% cotton, 75% polyester with a sisal toweling panel in front. The duck is completely padded with a 100% polyester sponge material. The duck sponge (like the animal bath mitt) is a full-figured, whimsical depiction of an animal.

The applicable subheading for the animal bath mitts and the animal sponges 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.


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