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January 27, 1999

CLA-2-95:RR:NC:2:224 D86915

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000; 9503.41.0010

Edward J. Murray
Paris Presents Inc.
3800 Swanson Court
Gurnee, IL 60031-1261

RE: The tariff classification of terry bath toys and a terry bath cushion from China.

Dear Mr. Murray:

In your letter dated December 9, 1998, you requested a tariff classification ruling.

You are requesting the tariff classification on two types of items used while bathing. The first item is a pair of terry toys which represent squid. The item is identified as vendor number 063066, and is constructed of a terry outer surface and a textile stuffing. The item is a comical depiction of a pair of squid with bulging fabric eyes and a sunction cup on the back of each. The item would not function as a washing implement for the bath because of the bulging eyes in the front and the suction cup in the back, which leaves no flat surface for scrubbing. The pair of terry squid would be considered a toy due to the comical nature of the item and the suction cup on the item which further enhances the play value, since a child may attach the squid to a bathroom wall or the bathtub while bathing. The second item is a bath cushion, vendor number 013023. The outer shell of the cushion is made of a 75 percent polyester and 25 percent cotton terry knit fabric and it is stuffed with a polyester filler. It measures approximately 11 x 16 inches. The cushion is loosely styled to resemble a whale and features 4 suction cups on the back. Although shaped to resemble a whale this item is specifically designed to be used as a cushion/ headrest during bathing.

The applicable subheading for the stuffed squid bath toys will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys.” The rate of duty will be free.

The applicable subheading for the bath cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The rate of duty will be 6 percent ad valorem.

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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,

Robert B. Swierupski
Director,

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