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L82578 L8 Ruling Active

The tariff classification of "Bath Time Fun" from China

Issued March 2, 2005 by U.S. Customs and Border Protection.

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L8 L82578 (March 2, 2005)

Tariff classification

HTS codes: 9503.49.0000

Headings: 9503

Product description

You are requesting the tariff classification on a product that is described as “Bath Time Fun”. The item (no style number shown) will be used as bath toys (appliqués) that adhere to most tubs and tiles or other smooth surfaces. The toys are constructed of a flexible plastic material and will be packaged as six aquatic creature representations, including ducks and various kinds of sea life. The assortment may have from six to twelve toy shapes per bag. Illustrations were submitted, as well as two illustrative samples.

CBP rationale

The applicable subheading for the “Bath Time Fun” toys (no style number shown) will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other.

Full text

NY L82578 March 2, 2005 CLA-2-95:RR:NC:2:224 L82578 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Linda Meredith Prestige Toy Corp. 140 Route 17 North – Suite 269 Paramus, NJ 07652 RE: The tariff classification of “Bath Time Fun” from China Dear Ms. Meredith: In your letter dated February 11, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as “Bath Time Fun”. The item (no style number shown) will be used as bath toys (appliqués) that adhere to most tubs and tiles or other smooth surfaces. The toys are constructed of a flexible plastic material and will be packaged as six aquatic creature representations, including ducks and various kinds of sea life. The assortment may have from six to twelve toy shapes per bag. Illustrations were submitted, as well as two illustrative samples. The applicable subheading for the “Bath Time Fun” toys (no style number shown) will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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