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February 3, 1999

CLA-2-95:RR:NC:2:224 D86979

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989; 9503.49.0025

Marsha L. Dawson
Graco Children’s Products Inc.
P.O. Box 100
Elverson, PA 19520

RE: The tariff classification of a spout cover, toy netting and bath toy accessories from China.

Dear Ms. Dawson:

In your letter dated January 18, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on four different items used by children while bathing. The first item is a bathtime spout cover. It is a comical depiction of a seal holding a multi colored ball. The ball spins as the bath water flows from the spout. This office is of the opinion that the functional protection offered by this spout cover is not the principal reason for its existence. In the eyes and mind of the ultimate user, the child, we believe there exists entertainment and amusement provoked by the image of the colorful and cartoon-shaped seal spout cover and by the seal’s appearance of spraying water (from the faucet) while the ball spins. The seal spout cover is classified prima facie as a toy. The second set of items includes a clam shell soap holder and a fish washcloth holder, both of which have a suction cup on the back. Each of these items is functional, however the comical nature of both the cartoon-shaped clam shell and the whimsical fish indicate that the principal reason for their existence is to provide entertainment and amusement to the child who is bathing (and playing) with these items. The soap dish and washcloth holder (bath toy accessories) will also be classified prima facie as toys. The third item is netting with an attached sunction cup on each side of its top portion. The netting is constructed of a knit fabric, and is used to attach to the bath wall for the purpose of holding bath toys.

The applicable subheading for the bathtime toy netting will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articles, including dress patterns (con.): Other: Other...Other.” The rate of duty will be 7 percent ad valorem.

The applicable subheading for the seal bathtime spout cover, the clam soap holder, and the fish washcloth 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,

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