10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of toy bath mitts from Denmark.
Issued May 8, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F86588 (May 8, 2000)
Tariff classification
HTS codes: 9503.49.0025
Headings: 9503
Product description
You are requesting the tariff classification on three bath toys representing a ladybug, a bumblebee and a dragon. You have submitted samples of the ladybug and the bumblebee and a photograph of the dragon version of the toy. The fiber content of the toy bath mitts is 65% polyester and 35% rayon. The toys are constructed of a terry fabric. Although the items may function as washing tools while bathing, the primary purpose of each of these toy bath mitts is to amuse a child while he or she is bathing. Each of the three versions of the toy has a whimsical, comical appearance.
CBP rationale
The applicable subheading for the toy animal bath mitts 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.
Full text
NY F86588 May 8, 2000 CLA-2-95:RR:NC:2:224 F86588 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Connie Lentz Cova Collection ApS Taksvej 5 Denmark-7400 Herning RE: The tariff classification of toy bath mitts from Denmark. Dear Ms. Lentz: In your letter dated April 27, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on three bath toys representing a ladybug, a bumblebee and a dragon. You have submitted samples of the ladybug and the bumblebee and a photograph of the dragon version of the toy. The fiber content of the toy bath mitts is 65% polyester and 35% rayon. The toys are constructed of a terry fabric. Although the items may function as washing tools while bathing, the primary purpose of each of these toy bath mitts is to amuse a child while he or she is bathing. Each of the three versions of the toy has a whimsical, comical appearance. The applicable subheading for the toy animal bath mitts 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 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Protest 2704-99-101967; "Troll Button Covers and Pencil Topper Trolls "
The tariff classification of a Chenille Blanket Bunny from Taiwan.
The tariff classification of four plastic wind-up robot cat toys from China.
The tariff classification of frames, flashlights, key rings, and toys from Hong Kong and Taiwan
The tariff classification of four plastic robot dog toys from China.
The tariff classification of five plastic toys with stands from China.
The tariff classification of four toys from China.
The tariff classification of a toy bookmark from China.
The tariff classification of three plastic toys representing cartoon characters from China.
The tariff classification of five plastic toys depicting animals from China.
Follow F86588
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.