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NY J81132

February 24, 2003

CLA-2-95:RR:NC:SP:225 J81132


TARIFF NO.: 9503.70.0000

Ms. Darlene D. Jones
Schenker, Inc.
1300 Diamond Springs Road
Virginia Beach, VA 23455

RE: The tariff classification of a set of “Bath Tub Toys” from China.

Dear Ms. Jones:

In your letter dated February 10, 2003, on behalf of your client, The Little Tikes Company, you requested a tariff classification ruling.

The submitted sample, “Bath Tub Toys”, consists of a set of bath toys (1 plastic shark, 1 plastic frog, 1 textile fish, 1 textile lobster, 1 plastic squirt bottle in the shape of a penguin, 1 crab shaped bath mitt, and two plastic duck heads) packaged with a mesh bag. The toys all float. Each duck head has a suction cup on back for adhering to the bathtub. The mesh bag has two loops on top on opposite sides that can be placed over the bill of each duck head to hold up the toy filled bag. This facilitates use of the toys and also allows the toys to air dry after use in the bathtub.

Provided all the articles are imported packaged together as a set for retail sale, without repacking, this office will consider the set a toy set designed for a child’s amusement while bathing.

The applicable subheading for the set of “Bath Tub Toys” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” 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 Wong at 646-733-3026.


Robert B. Swierupski

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