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NY G80441

August 8, 2000

CLA-2-95:RR:NC:2:224 G80441


TARIFF NO.: 9503.49.0025; 3401.11.5000

Joanne Balice
CBI Distributing Corp.
Claire’s Accessories
2400 W. Central Road
Hoffman Estates, IL 60195

RE: The tariff classification of an animal puppet bath mitt/soap set from China.

Dear Ms. Balice:

In your letter dated July 28, 2000, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is identified as style 11340JMFS, an animal puppet bath mitt/soap set. The bath mitt is a representation of a frog shaped like a puppet for a small child’s hand. The bath mitt is constructed of a foam backed terry fabric. Although the bath mitt may function peripherally as a washing implement, it is considered a toy since it is primarily a source of amusement in or out of the bathtub.

The soap crayons will be separately classified, since the two items together (the bath mitt and the soap crayons) are not a set for the purposes of the HTS. The items will be returned, as requested.

The applicable subheading for the animal puppet bath mitt 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 soap crayons will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS) which provides for “Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other.” 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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