The tariff classification of a toy bath mitt from Hong Kong.
Issued December 15, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.49.0025
Headings: 9503
Product description
You are requesting the tariff classification on a bath mitt which is designed as a toy puppet representing an elephant. The item is approximately 9 inches long, and is constructed with an exterior of terry cloth fabric, and a sponge interior which forms the head and legs of the item. The item may be used as a functional bath mitt, but it is the opinion of this office that its primary function is to amuse small children whether in the bath or elsewhere.
CBP rationale
The applicable subheading for the toy elephant (bath mitt) will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures.
Full text
NY C82617 December 15, 1997 CLA-2-95:RR:NC:2:224 C82617 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Michele Lane Prestige Toy Corp. 140 Route 17 North Paramus, N.J. 07652 RE: The tariff classification of a toy bath mitt from Hong Kong. Dear Ms. Lane: In your letter dated December 9, 1997, you requested a tariff classification ruling. You are requesting the tariff classification on a bath mitt which is designed as a toy puppet representing an elephant. The item is approximately 9 inches long, and is constructed with an exterior of terry cloth fabric, and a sponge interior which forms the head and legs of the item. The item may be used as a functional bath mitt, but it is the opinion of this office that its primary function is to amuse small children whether in the bath or elsewhere. The applicable subheading for the toy elephant (bath mitt) will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys." 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 212-466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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