The tariff classification of a puppet wash mitt from China
Issued June 12, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
The product is described as a cotton terry bath mitt for use in entertaining a child in the bath. The mitt fits over the hand like a glove. Each fingertip of the mitt incorporates the head of an animal figure. Each animal head is sewn with a protruding nose and ears. The faces are completed with embroidered eyes and mouths. A plastic hook and label will be affixed to one of the fingers for store display purposes. Although the product has some use as a functional bath mitt, it is the opinion of this office that due to its construction, the primary function of the mitt is to amuse young children while either in the bath or out.
CBP rationale
The applicable subheading for the “Cleanipals Bath Puppet,” item number CBB-0830, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models.
Full text
NY F87516 June 12, 2000 CLA-2-95:RR:NC:SP:225 F87516 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Mary Martin Lynx International, Inc. 24760 South Main Street Carson, CA 90745 RE: The tariff classification of a puppet wash mitt from China Dear Ms. Martin: In your letter dated May 15, 2000, received in this office on May 19, 2000, you requested a tariff classification ruling on behalf of S. Michael Nostrant & Associates. A sample of the “Cleanipals Bath Puppet,” item number CBB-0830, was submitted with your inquiry. The product is described as a cotton terry bath mitt for use in entertaining a child in the bath. The mitt fits over the hand like a glove. Each fingertip of the mitt incorporates the head of an animal figure. Each animal head is sewn with a protruding nose and ears. The faces are completed with embroidered eyes and mouths. A plastic hook and label will be affixed to one of the fingers for store display purposes. Although the product has some use as a functional bath mitt, it is the opinion of this office that due to its construction, the primary function of the mitt is to amuse young children while either in the bath or out. The applicable subheading for the “Cleanipals Bath Puppet,” item number CBB-0830, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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 J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an adult costume from China/Hong Kong/Vietnam.
The tariff classification of a "Spy Glove" made in China.
Classification of doll carrier from China; PD G83798- Void Ab Initio Dear Ms. Matthews: This is to inform you that Customs has reviewed Port Decision (“PD”) G83798, issued to you on November 22, 2000, in which a doll carrier from China was classified as a toy in subheading 9503.90.0045 of the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). For the reasons set forth below, PD G83798 is void ab initio. FACTS: PD G83798 states:
The tariff classification of a toy playhouse from China
The tariff classification of an Igloo tent from Vietnam
The tariff classification of two toy tents from China
The tariff classification of four toys from China.
The tariff classification of plastic toys from China
The tariff classification of various Dalmatian toys, made in China.
The tariff classification of various “Wheeled Toys with Dalmatian figures”, made in China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →