The tariff classification of four “Bathtub Pals” from China.

NY F88878 July 19, 2000 CLA-2-95:RR:NC:2:224 F88878 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 6302.93.1000 9503.49.0025; 9503.90.0045 Jean Fredrick Ameri-Can Customhouse Bkrs., Inc. 15 Lawrence Bell Drive Amherst, NY 14221 RE: The tariff classification of four “Bathtub Pals” from China. Dear Ms. Fredrick: In your letter dated June 30, 2000, you requested a tariff classification ruling, on behalf of Crabtree & Evelyn, your client. You are requesting the tariff classification on four items that are referred to in your ruling request as “Bathtub Pals”. There are four variations of the “Bathtub Pals” as follows: a “Frog” bath hand mitt, a “Ducks” bath hand mitt, a “Ducky” bath scrub and a “Monkey” bath scrub. The “Frog” wash mitt, which resembles a glove, is made from a knit polyester terry fabric, backed with foam. It measures 6 x 9.5 inches and has an opening along one edge for the insertion of fingers. The item is a functional bath mitt. The “Ducks” bath hand mitt is designed for use in entertaining a child in the bath. The item is made of a 100 % polyester material with foam backing. The item fits the hand like a full fingered glove. The top of each finger incorporates the head of a duck with a protruding beak and sewn on eyes. A wing-like appendage is sewn along the outer edge on either side of the hand. The product is seen as a version of the hand puppet, a well-known toy. The next item in your request is referred to as a “Ducky” bath scrub. The item is constructed of polyester and extruded plastic mesh material in the scrubbing component portion of the item. The predominant feature of the “Ducky” bath scrub is the scrubbing component. The toy play value of this novelty scrub article is limited and even incidental to the cleaning feature. The last item in your request is the “Monkey” bath scrub. The item is a full figured representation of a monkey filled with textile material, plastic pellets and a noisemaker. The product is considered a toy because of its comical appearance and the presence of the noisemaker. The applicable subheading for the “Ducky” bath scrub will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other.” The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the “Monkey” bath scrub 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. The applicable subheading for the “Ducks” bath mitt 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. The applicable subheading for the “Frog” bath mitt 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: other: of man-made fibers: pile or tufted construction. The rate of duty will be 6.5 percent ad valorem. The “Frog” bath mitt falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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