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NY F89687

July 25, 2000

CLA-2-95:RR:NC:2:224 F89687


TARIFF NO.: 3924.90.5500; 9503.49.0025

Lisa Y. Vega-Pravato
Walt Disney Attractions, LLC
Post Office Box 10000
Lake Buena Vista, Florida 32830-1000

RE: The tariff classification of a bath mitt/puppet and a bath scrubber from China.

Dear Ms. Vega-Pravato:

In your letter dated July 7, 2000, you requested a tariff classification ruling.

You are requesting the tariff classification on two items that you refer to in your ruling request as a bath mitt and a bath scrubber. The first item is a representation of Mickey Mouse that is constructed of 85 % acrylic terry fabric and 15 % polyester fabric. The bath mitts/puppets will also be produced in representations of Minnie Mouse, Tigger, Pooh, and Piglet. Although the item may function as a bath mitt, this office sees the item as a toy puppet that will be used mainly as a source of amusement and entertainment for a child in the bath. Since the puppet is considered a depiction of a fully articulated figure (the puppet’s shape assumes the presence of legs), the bath mitt/puppet will be classified in Chapter 95 of the HTS as a toy that represents an animal.

The second item is a bath scrubber composed of 60 % acrylic terry, 35 % polypropylene and 5 % knitted nylon string. The submitted sample is a depiction of Minnie Mouse. The bath scrubber will also depict the characters Mickey Mouse, Tigger, Pooh, Piglet and Eeeyore, as well. The scrubbing component is constructed of a polypropylene mesh material. The scrubbing component portion of the item is its predominant feature. The toy play value of the bath scrubber is limited and even incidental to the cleaning feature. The item is properly classified in Chapter 39 of the HTS.

The applicable subheading for the bath mitt/puppet will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: OtherToys.” The rate of duty will be free.

The applicable subheading for the bath scrubber will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Tableware, kitchenware, other household articles and toilet articles of plastics: Other: Other.” The rate of duty will be 3.4 percent ad valorem.

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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