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NY R03761

April 27, 2006

CLA-2-95:RR:NC:SP:225 R03761


TARIFF NO. 9503.70.0000

Mr. Aaron A. Hill
Bright Path Enterprises, LLC
1228 N 3150 E
Layton, UT 84040

RE: The tariff classification of a tabletop puppet theater from China.

Dear Mr. Hill:

In your letter dated April 18, 2006, you requested a classification ruling.

You have submitted illustrations depicting a tabletop puppet theater with a scenery book and puppets item number 2100. The theater is made of wood and MDF with a fabric curtain. The theater folds flat for storage. The scenery book is made of MDF and paperboard. The paperboard has been printed with graphic designs. The scenery book sits inside the theater and the unit becomes the set for the play. The marionette style puppets have a control rod and strings to move hands and legs. They are designed with resin heads, hands, and feet that have been painted. The bodies are made of fabric with a poly fill stuffing. The puppets are wearing costumes made of textile material. The Hansel and Gretel characters include the mom, dad, boy, girl and a witch.

The applicable subheading for the puppet theater with the scenery book will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets....Other: Other.....". The rate of duty will be free

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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