R02384 R0 Ruling Active

The tariff classification of animal toy bath sponges from China

Issued August 10, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0000

Headings: 9503

Product description

You are requesting the tariff classification on a product that is described as an “Animal Bath Sponge”. The item will be sold in four different styles as follows: Flamingo, #05-731, Pudel, #05-735, Frog, #05-733, and Monkey, #05-732. Although the bath sponges function as washing implements their primary function is as a source of amusement for a child, during bath time. Copies of photographs of the actual items were submitted, in lieu of samples.

CBP rationale

The applicable subheading for the animal toy bath sponges, #’s 05-731, 05-735, 05-733, and 05-732, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories thereof.

Full text

NY R02384 August 10, 2005 CLA-2-95:RR:NC:2:224 R02384 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Ms. Jessica Quinn Paris Presents Inc. 3800 Swanson Court Gurnee, IL 60031 RE: The tariff classification of animal toy bath sponges from China Dear Ms. Quinn: In your letter dated August 5, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as an “Animal Bath Sponge”. The item will be sold in four different styles as follows: Flamingo, #05-731, Pudel, #05-735, Frog, #05-733, and Monkey, #05-732. Although the bath sponges function as washing implements their primary function is as a source of amusement for a child, during bath time. Copies of photographs of the actual items were submitted, in lieu of samples. The applicable subheading for the animal toy bath sponges, #’s 05-731, 05-735, 05-733, and 05-732, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories thereof. 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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