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NY C84510

February 25, 1998

CLA-2-95:RR:NC:2:224 C84510


TARIFF NO.: 9502.10.0010; 9503.41.0010

Robert Glover
L.E. Coppersmith Inc.
2041 Rosecrans Ave., 3rd Floor
El Segundo, CA 90245

RE: The tariff classification of finger-walking puppets from China, Hong Kong, and Taiwan.

Dear Mr. Glover:

In your letter dated February 6, 1998, you requested a tariff classification ruling, on behalf of Lakeshore Learning Materials.

You are requesting the tariff classification on three groups of finger-walking puppets. All the finger puppets are composed of outer shells of 65% polyester, 35% cotton, and fillings of 100% polyester. The first group, item LA84, is called "The Paper Bag Princess" and includes 2 princess finger puppets, 1 prince finger puppet, and 1 dragon finger puppet. The second group, item LA83, "The Three Billy Goats Gruff" is comprised of 3 billy goat finger puppets and 1 troll finger puppet. The third group, item LA82, "Anasi and the Moss-Covered Rock" includes 1 anasi (spider) finger puppet, 1 lion finger puppet, 1 elephant finger puppet, and 1 bush deer finger puppet. All the finger-walking puppets are considered to be stuffed, and are operated by placing one's middle and index fingers into sleeves sewn onto the back of the toy figures. Samples will be returned, as requested.

The applicable subheading for the stuffed doll figures: the 2 princess finger puppets and the prince finger puppet will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Dolls representing only human beings: whether or not dressed: stuffed." The rate of duty will be free.

The applicable subheading for the finger puppets which represent animals and non-human creatures: the dragon, the three billy goats, the troll, the spider, the lion, the elephant, and the bush deer will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys." 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 Tom McKenna at 212-466-5475.


Robert B. Swierupski

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