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NY K82106

January 2, 2004
CLA-2-95:RR:NC:SP:225 K82106


TARIFF NO.: 9503.90.0080

Mr. Ron M. del Mundo
Gymboree Manufaturing, Inc.
700 Airport Blvd., Suite #200
Burlingame, CA 94010

RE: The tariff classification of “Finger Puppets with Textile, Folding Carrying Case” from China.

Dear Mr. del Mundo:

In your letter dated December 19, 2003, you requested a tariff classification ruling.

You submitted a sample of “Finger Puppets with Textile, Folding Carrying Case” identified as SKU #862-00185. The item consists of 6 finger puppets made of crocheted cotton that are packaged with a foldable carrying case. The finger puppets measure approximately 4 inches in height with sewn-on heads that depict a cat, duck, mouse, frog, horse, and bear, respectively. Manmade fiber padding inside the head of each puppet allows the article to take on a three dimensional appearance. Each article functions as a puppet upon insertion of the user's finger. The carrying case measures approximately 9 inches in height and 14 inches in length and is made of cotton woven canvas fabric. The carrying case has 6 puppet-sized pockets for storage of the finger puppets. Each pocket has an embroidered letter (C, D, M, F, H, and B) that corresponds to the first letter of the figure depicted by the finger puppet (“C” for cat, “D” for duck, etc.). The carrying case is considered the usual packaging material for such articles and is classifiable with the finger puppets. The finger puppets are designed as toys for the entertainment of small children.

Your sample is being returned as requested.

The applicable subheading for “Finger Puppets with Textile, Folding Carrying Case” identified as SKU #862-00185 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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