CLA-2-95:RR:NC:SP:225 K89862

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a “Bunny Bath Mitt” from China.

Dear Mr. Maher:

In your letter dated September 24, 2004, on behalf of The Children’s Place, you requested a tariff classification ruling.

You submitted a sample of a “Bunny Bath Mitt” identified as style number S9084F0002. The sample is a knitted cotton toy in the shape of a pink and white floppy eared bunny that has sewn-in facial features and is a combination wash mitt and toy puppet. The article measures approximately 14 inches in height x 5 inches in width, and fits over the hand like a glove where it functions as a toy puppet. It has a loop for hanging, and is marketed as a wash mitt for adults to use in entertaining a child in the bath.

Your sample is being returned as requested.

The applicable subheading for the “Bunny Bath Mitt” identified as style number S9084F0002 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