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NY J83756

April 29, 2003

CLA-2-95:RR:NC:2:224 J83756


TARIFF NO.: 9503.49.0000; 6302.93.1000

Mr. Sam Lombardo Jr.
Liberty Customs Brokerage Inc.
P. O. Box 769
Buffalo, NY 14213

RE: The tariff classification of bath puppets and finger puppets from China.

Dear Mr. Lombardo:

In your letter dated April 14, 2003, you requested a tariff classification ruling, on behalf of Prestige Trading & Manufacturing Inc., your client.

You are requesting the tariff classification on terry cloth bath puppets and finger puppets that are used as bath toys while a parent is bathing a child. There are two styles: The Parent and Baby Bath Puppet, 2 puppets, one for the parent and one for the child in the same animal character, and The Finger Puppets and Washcloths, a finger puppet and a matching washcloth. The bath and finger puppets are available in 4 variations: a duck, a frog, a hippopotamus and an elephant. They are all constructed of 100 % polyester material and are full figured depictions of the animals that they represent.

Since the principal function of the items is to entertain the child during the bathing process, the bath puppets will be classified in Chapter 95 of the HTS as toys representing animals (9503.49), rather than in 9503.90, since 9503.49 is more specific. However, the washcloths that coordinate with the finger puppets will be classified in Chapter 63 because these washcloths are not considered toys or accessories for toys. You have not requested the return of your samples.

The applicable subheading for the Parent and Baby Bath Puppet, and the Finger Puppets will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals and non-human creatures...and parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the 100 % polyester terry washcloths will be 6302.93.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: of man-made fibers: pile or tufted construction. The rate of duty will be 6.3 % ad valorem.

The washcloths fall within textile category designation 666. Based upon international textile trade agreements, products of China are not subject to quota and the requirement of a visa.

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 646-733-3025.


Robert B. Swierupski

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