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NY C81036

November 14, 1997

CLA-2-95:RR:NC:SP:225 C81036


TARIFF NO.: 9503.90.0045

Mr. Arlen T. Epstein
Serko & Simon LLP
One World Trade Center Suite 3371
New York, N.Y. 10048

RE: The tariff classification of bath puppets from China

Dear Mr. Epstein:

In your letter dated October 21, 1997 you requested a tariff classification ruling on behalf of your client Russ Berrie and Company, Inc.

Four samples of item #2885, "Bath Puppets", were submitted with your inquiry. The hand puppets are constructed to resemble the head and neck portions of assorted animals, i.e., a pig, bird, cow and frog. Each is made of 70 percent cotton terry and 30 percent polyester fabrics. Distinct to this style of puppet are sewn on bulging eyes made of stuffed textile materials. To manipulate, the user inserts their hand through the open sleeve of the neck and into the head and mouth portions of the puppet. This item is intended to entertain children in the bath.

You have suggested classification within subheading 9503.49.0020 which provides for toys representing animals or non-human creatures. Although the described puppets are meant to resemble an animal we must point out that only the head portion depicts that of an animal. Historically, heading 9503.49.0020 has been limited to those animals or non-human creatures which possess, or provide the illusion of, a full figured representation of that species. As the puppet is not full figured it is not considered a toy representing an animal for tariff classification purposes. We do agree, however, that the bath puppets are toys "designed for the amusement of" children and would fall in the provision for other toys of Chapter 95. Your samples are being returned as requested.

The applicable subheading for the "Bath Puppets", item #2885, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538.


Robert B. Swierupski

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