CBP Ruling L87985 — The tariff classification of a toy bath mitt from China.

Tariff classification

Headings: 9503

Product description

You submitted of a sample of a toy bath mitt identified as item number E4009I0004, which is being returned upon your request. The yellow mitt is made of 100% terry cotton, and fits over the hand like a full-fingered glove. At the top of each finger is a sewn-on protruding head of a farm creature (sheep, horse, cow, duck and pig), with glued-on fabric black eyes. In the palm of the mitt is a sewn-on piece of red material that resembles a barn. The item is marketed as a wash mitt for adults to use in entertaining a child in the bath. It is noted that, although the mitt resembles a "glove", the product is not viewed as such, due to its construction and principle use, which is to amuse young children in the bath. Since the item is not viewed as a glove, it would not fall within the purview of the Chapter 95 Note 1(u) exclusion for "…gloves, mittens and mitts…" Instead the product is seen as a version of the hand puppet, a well-known toy.

CBP rationale

The applicable subheading for the toy bath mitt identified as item number E4009I0004 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.

Full text

NY L87985 October 11, 2005 CLA-2-95:RR:NC:SP:225 L87985 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a toy bath mitt from China. Dear Mr. Maher: In your letter dated September 30, 2005, on behalf of Hoop Retail LLC dba Disney Stores, you requested a tariff classification ruling. You submitted of a sample of a toy bath mitt identified as item number E4009I0004, which is being returned upon your request. The yellow mitt is made of 100% terry cotton, and fits over the hand like a full-fingered glove. At the top of each finger is a sewn-on protruding head of a farm creature (sheep, horse, cow, duck and pig), with glued-on fabric black eyes. In the palm of the mitt is a sewn-on piece of red material that resembles a barn. The item is marketed as a wash mitt for adults to use in entertaining a child in the bath. It is noted that, although the mitt resembles a "glove", the product is not viewed as such, due to its construction and principle use, which is to amuse young children in the bath. Since the item is not viewed as a glove, it would not fall within the purview of the Chapter 95 Note 1(u) exclusion for "…gloves, mittens and mitts…" Instead the product is seen as a version of the hand puppet, a well-known toy. The applicable subheading for the toy bath mitt identified as item number E4009I0004 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: 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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