The tariff classification of Sesame Street Pals Hand Puppetfrom Korea

NY 852730 June 13, 1990 CLA-2-95:S:N:N3D:225 852730 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Ms. Mona Webster Target Stores Import Department CC-10F P.O. Box 1392 Minneapolis, Minnesota 55440 RE: The tariff classification of Sesame Street Pals Hand Puppet from Korea Dear Ms. Webster: In your letter dated May 9, 1990, you requested a tariff classification ruling. Style 70448, represents a hand puppet in the Sesame Street Pals collection, known as Bert. The puppet measures 18" in height with a textile body filled with polyester fiber. To operate the doll as a puppet, the hand goes up under the shirt in the back and the fingers manipulate the mouth. Bert is considered stuffed for classification purposes. According to your letter, another character, known as Ernie has the same features. Assuming he is made in a similar manner, he would also be classified as a stuffed doll. The applicable subheading for the Sesame Street Pals Bert will be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Stuffed. The duty rate will be 12 percent ad valorem. Merchandise classifiable in HTS subheading 9502.10.2000, will be eligible for duty free consideration under HTS subheading 9902.95.01, if imported on or before December 31, 1990. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport