COMMENT3 COMMENT4 CLA-2-95:L:OFO:D22 D88311

COMMENT5

COMMENT6Ms. Donna Van Den Broeke Kat Import Brokers, Inc. 514 Eccles Avenue South San Francisco, CA 94080

COMMENT7RE: The tariff classification of a foot rattle from China COMMENT8 Dear Ms. Van Den Broeke:

COMMENT9 In your letter dated February 17, 1999, you requested a tariff classification ruling on behalf of your client, GT Enterprises, Inc.

Two items, identified as ?Foot Rattles? and designated as product nos. 2209 and 2409 were submitted with your request. The products are rattles attached to infant?s leg socks made of 65% polyester and 35% cotton. The rattles are in a flat textile enclosure sewn to the bottom part of the sock. The attachments have either ?Winnie the Pooh? or a ?Sesame Street? character screen printed on the front side of the rattle enclosure. When placed on the infant?s foot the movement of the leg will cause the rattle to make noise.

COMMENT10COMMENT11 The applicable subheading for the foot rattles will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models. 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.

Sincerely,

COMMENT12 Eugenio Garza Jr. Port Director Laredo, Texas COMMENT1