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NY G84684





December 15, 2000

CLA-2-95:RR:NC:2:224 G84684

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010; 6307.90.9989

Vesna Trajkovic
M-TRIO
18 East 53rd Street
Penthouse
New York, N.Y. 10022

RE: The tariff classification of two animal sponge toys and a waist tool bag from China.

Dear Ms. Trajkovic:

In your letter dated November 29, 2000, you requested a tariff classification ruling.

You are requesting the tariff classification on three items of merchandise. The first item of merchandise is a terry cloth toy bath sponge with polyester fiber stuffing that depicts a crab. The second item of merchandise is a terry cloth/sisal scrubber sponge filled with polyester fiber stuffing that depicts a starfish. The waist tool bag has a cotton canvas back and a front panel constructed of nylon. The toys/sponges are classified in Chapter 95 of the HTS as stuffed toys since their play value outweighs their functional value. The waist tool bag is classified in Chapter 63 as other made up articles.

The applicable subheading for the two animal sponges/toys 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.

The applicable subheading for the waist tool belt will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articles, including dress patterns: Other...Other.” The rate of duty will be 7 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.

Sincerely,

Robert B. Swierupski
Director,

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