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NY C89439


July 2, 1998

CLA-2-95:RR:NC:2:224 C89439

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Dana N. Mobley

J. C. Penney Purchasing Corp.

P.O. Box 10001

Dallas, Texas 75301-0001

RE: The tariff classification of "washy pals" from Taiwan.

Dear Ms. Mobley:

In your letter dated June 18, 1998, you requested a tariff classification ruling.

You are requesting the tariff classification on an item which is referred to as a "washy pal". The item, JCPenney lot number: 036-5007 is a whimsical depiction of a duck (sample submitted), a dinosaur, a bear, or a crocodile. In each case, the body of the animal is 100% polyester, while the tummy is made of non-toxic elastic resin. The fill is polyethylene pellets. The item functions as a bath sponge, but it is simply a bath toy which may also be used as a cleaning implement. The primary purpose of this item is to provide amusement to either a child or an adult, while bathing. The sample will be returned, as requested.

The applicable subheading for the "washy pals" 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,


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