CBP Ruling J81212 — The tariff classification of "Bath Frog Mitts" from China.

Tariff classification

Headings: 9503

Product description

The submitted assortment, “Bath Frog Mitts”, consists of two designs of a frog-shaped bath mitt which are identical except for size and will be packaged together. The large mitt measures approximately 10 inches in height and 7-1/2 inches across while the small mitt measures approximately 7 inches in height and 5-1/4 inches across. Both mitts are stated to be made of terry material. The mitt fits over the hand like a full-fingered glove and depicts a full-bodied green frog with wide open yellow mouth, pink tongue, blue and white eyes, and a yellow and blue crown on its head. By inserting one’s hand inside the mitt, the user can manipulate the frog and provide amusement to a child in the bath. It is noted that, although referred to as a “mitt”, the product is not viewed as such, due to its construction and principle use, which is to amuse young children. Since the item is not viewed as a mitt, it would not fall within the purview of the Chapter 95 Note 1 (u) exclusion for “…gloves, mittens and mitts…” The product is seen as a version of the hand puppet, a well-known toy.

CBP rationale

The applicable subheading for the “Bath Frog Mitts” 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.

Full text

NY J81212 February 21, 2003 CLA-2-95:RR:NC:SP:225 J81212 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Marsha Dawson Graco® Children’s Products Inc. 150 Oaklands Boulevard Exton, PA 19341 RE: The tariff classification of “Bath Frog Mitts” from China. Dear Ms. Dawson: In your letter dated February 13, 2003, you requested a tariff classification ruling. The submitted assortment, “Bath Frog Mitts”, consists of two designs of a frog-shaped bath mitt which are identical except for size and will be packaged together. The large mitt measures approximately 10 inches in height and 7-1/2 inches across while the small mitt measures approximately 7 inches in height and 5-1/4 inches across. Both mitts are stated to be made of terry material. The mitt fits over the hand like a full-fingered glove and depicts a full-bodied green frog with wide open yellow mouth, pink tongue, blue and white eyes, and a yellow and blue crown on its head. By inserting one’s hand inside the mitt, the user can manipulate the frog and provide amusement to a child in the bath. It is noted that, although referred to as a “mitt”, the product is not viewed as such, due to its construction and principle use, which is to amuse young children. Since the item is not viewed as a mitt, it would not fall within the purview of the Chapter 95 Note 1 (u) exclusion for “…gloves, mittens and mitts…” The product is seen as a version of the hand puppet, a well-known toy. The applicable subheading for the “Bath Frog Mitts” 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 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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