The tariff classification of "Animal Scrunchies" from China

N114122 July 30, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Jimmy Ting Great World Customs Service 218 Littlefield Avenue South San Francisco, CA 94080 RE: The tariff classification of “Animal Scrunchies” from China Dear Mr. Ting: In your letter submitted July 7, 2010, you requested a tariff classification ruling on behalf of Assurance Industries. Color photographs of the “Animal Scrunchies” were received with your inquiry. The product is a variation of the toy rubber ducky, a traditional bath toy. The toy will be sold at retail in different versions: squid, penguin, frog, etc. The rubber toy is attached to a mesh bath scrubber. The various animal bath scrubbers, although functional, are considered toys due to the amusing, full figured depiction of the animals that they represent. The animal scrubber toy collection is designed for the amusement of children of all ages, while bathing. The applicable subheading for the “Animal Scrunchies” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division