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NY F84743

April 11, 2000

CLA-2-95:RR:NC:SP:225 F84743


TARIFF NO.: 9503.90.0045

Mr. Jackson H. Daniel, Jr.
IFI International Forwarders, Inc.
1350 Ashley River Road
P.O. Box 32428
Charleston, SC 29417-2428

RE: The tariff classification of a puppet wash mitt from South Africa

Dear Mr. Daniel:

In your letter dated March 20, 2000 you requested a tariff classification ruling on behalf of The Charleston Group International LLC.

The subject article is referred to as a “kids wash mitt puppet,” item # CHS-001. The item is made of 100% cotton terry cloth. The puppet resembles the head of an elephant with a sleeve-like opening at the neck. He has protruding ears and fabric eyes with a long trunk. When the user inserts their hand into the mitt they can manipulate the trunk and lower mouth portions. The product is designed for use in entertaining a child in the bath. It is our understanding that the mitt will be sold individually.

Although the product has some use as a working bath mitt, it is the opinion of this office that due to its construction, the primary function of the mitt is to amuse young children while either in the bath or out.

The applicable subheading for item # CHS-001 will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

You had also inquired as to the status of quota restrictions. At the present time, articles classified within HTS 9503.90.0045 are not subject to quota restraints 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 Alice J. Wong at 212-637-7028.


Robert B. Swierupski

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