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NY I86773

October 17, 2002

CLA-2-95:RR:NC:SP:225 I86773


TARIFF NO.: 9503.90.0080

Ms. Cherisse Matthews
Hamco, Inc.
P.O. Box 1028
Gonzales, LA 70707

RE: The tariff classification of a Tiger Finger Puppet from China.

Dear Ms. Matthews:

In your letter dated October 14, 2002, you requested a tariff classification ruling.

The sample submitted, a Tiger Finger Puppet, is a single knit glove with the unique feature of having stuffed tiger heads sewn to the fingertips and an orange pad in its center. The tiger heads are three dimensional textile representations, complete with protruding ears and glued-on black fabric eyes. The effect created is that of a toy puppet tiger paw with the user able to manipulate each individual tiger head. It is apparent, from the construction, that the glove would not be worn as a means of protection from the elements or to adorn oneself. The intended use of this product is clearly for the amusement of children.

The applicable subheading for the Tiger Finger Puppet 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.


Robert B. Swierupski

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