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NY G82069

October 3, 2000

CLA-2-95:RR:NC:SP:225 G82069


TARIFF NO.: 9503.90.0045

Ms. Alice Liu
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of a puppet wash mitt from China

Dear Ms. Liu:

In your letter dated September 6, 2000, received in this office on September 12, 2000, you requested a tariff classification ruling.

A sample of the “Terry Finger Animal Bath Toy,” item #C08D0216, was submitted for our review. The item is a hand puppet made of 90% polyester fiber and 10% cotton materials. The instant article is intended to resemble a fish. It is blue and white with sewn in facial features on each of the five fingertips. Each face incorporates a protruding mouth and nose. A tail with fins juts out below the wrist and a textile loop is sewn into the mitt for use in hanging the item to dry. There are two additional styles in this assortment depicting a frog and a duck for which you have submitted a picture.

Although the product has some use as a functional 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. Your sample is being returned as requested.

The applicable subheading for the “Terry Finger Animal Bath Toy,” item #C08D0216, 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.

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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