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June 7, 1999

CLA-2-95:RR:NC:2:224 E82792


TARIFF NO.: 9503.41.0010

Joanne Balice
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL 60195-1930

RE: The tariff classification of a bath buddie from China.

Dear Mr. Balice:

In your letter dated May 21, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on a bath buddie which represents different animals. The submitted animal is a dog, however the ruling request also mentions a frog or a bear. The bath buddie depicts a full figured animal with an exterior constructed of a 100% terry cloth fabric and the belly portion made of a 100% cotton knit fabric. Although the bath buddie may be used as a washing implement, it is the opinion of this office that it’s primary function is as a play thing either in or out of the bathtub. The stuffing is made up predominantly of textile materials, and therefore the bath buddie would be classified as a stuffed toy for tariff purposes.

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


Robert B. Swierupski

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