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NY A82887




May 15, 1996

CLA-2-95:RR:NC:FC: 225 A82887

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030

Ms. Lisa Guardino
Columbia Shipping Inc.
138-01 Springfield Blvd.
Jamaica, New York 11413-2691

RE: The tariff classification of a hand puppet from China

Dear Ms. Guardino:

In your letter dated April 22, 1996 you requested a tariff classification ruling on behalf of your client J.M.B. Trading Company, Inc.

A sample of the "Lamb Hand Puppet", style #FNA85, was submitted with your inquiry. The article depicts the head and neck portion of a lamb. Composed of terry cloth material, the face is created by affixing eyes and a nose made of felt. Two ears are sewn to the top of the head. When a hand is inserted through an opening in the neck, the user can manipulate the head and mouth portions.

The puppet is designed to entertain and encourage play activity for a child in the bath. Any functional use as an aid in bathing is overshadowed by nature of the article's construction and primary use as a toy for amusement purposes.

The applicable subheading for the "Lamb Hand Puppet", style #FNA85, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. 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 J. Wong at 212-466-5538.

Sincerely,

Roger J. Silvestri
Director,

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