The tariff classification of five different novelty bath mitts from China.

NY G89388 April 13, 2001 CLA-2-95:RR:NC:2:224 G89388 CATEGORY: Classification TARIFF NO.: 9503.41.0000; 9503.49.0000 Edward J. Murray Paris Presents Inc. 3800 Swanson Court Gurnee, Illinois 60031 RE: The tariff classification of five different novelty bath mitts from China. Dear Mr. Murray: In your letter dated March 26, 2001, you requested a ruling on tariff classification. You have submitted five samples for the purpose of receiving tariff classification on these items. The products are novelty bath mitts that will either be sold as components of gift sets or sold separately on their own. Four of the bath mitts would be considered stuffed toys for the purposes of classification. The four stuffed toy bath mitts are the following: the lizard (37139RAW), the frog (37141RAW), the duck (37142RAW) and the shark (37143RAW). The bath mitt that would not be a stuffed toy, because it is not sufficiently stuffed, is the butterfly bath mitt: number 37140RAW. The bath mitts are constructed of 100 % cotton terry exteriors, 100 % cotton woven linings and 100 % polyester stuffing. These functional math mitts are primarily utilized as a source of entertainment and amusement, in or out of the bathtub. They are properly classified as toys representing animals in Chapter 95 of the HTSUSA. Your office has not requested the return of the submitted samples, at this time. The applicable subheading for the four stuffed toy bath mitts: item numbers 37139RAW (lizard), 37141RAW (frog), 37142RAW (duck) and 37143RAW (shark) will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof”. The general rate of duty will be free. The applicable subheading for this product, the butterfly bath mitt, number 37140RAW, will be 9503.49.0000, harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other”. The general 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.). 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