CLA-2-95:RR:NC:2:224 G89693
Edward J. Murray
Paris Presents Inc.
3800 Swanson court
Gurnee, Illinois 60031
RE: The tariff classification of toy bath pillows from Hong Kong.
Dear Mr. Murray:
In your letter April 19, 2001, you requested a ruling on tariff classification.
You are requesting the tariff classification on two bath pillows/bath toys, item numbers 37149RAW and 37148RAW. Item number 37149RAW is hereby described as a novelty bath pillow called a Snow Boy. The second novelty bath pillow is described as a Penguin Girl. Both styles are composed of a cotton terry fabric exterior and polyester fiber filling for the stuffing. Both versions of the novelty bath pillow have suction cups for attaching the pillows to the bathtub. The binding ruling request states that the bath pillows may be imported as parts of gift sets, or imported separately. You have not requested the return of your samples.
The items under consideration for classification may indeed function as bath pillows, nonetheless the very whimsical, comical representations of the Snow Boy and Penguin Girl samples render a toy classification to be the more appropriate classification for each of these products. The items may function as bath pillows, but in appearance and nature they are stuffed toys that will be objects of amusement both in the bathtub, or played with as normal stuffed toys. Therefore, the proper classification for the toys/bath pillows will be as toys representing animals or non-human creatures in chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for this product will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” The general 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.).
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 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division