F82498 F8 Ruling Active

The tariff classification of four “Dinosaur Head Hand Puppets” all made in China.

Issued February 22, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0045

Headings: 9503

Product description

The samples provided are all similar in construction. They are all hand puppets constructed of soft molded plastic each depicting a different dinosaur head. Each puppet is hollow and represents only the head and neck of a particular dinosaur. Each puppet has a texture imitating a reptile’s skin and each is spray painted with a different color scheme. A child can animate each puppet by inserting their hand into the hollow opening.

CBP rationale

The applicable subheading for the “Dinosaur Head Hand Puppets” will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, reduced-sized (“scale”) models an similar recreational models, working or not; puzzles of all kinds, parts and accessories thereof; other, other toys and models.

Full text

PD F82498 February 22, 2000 CLA-2-95: D13 F82498 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Michael K. Tomenga Neville, Peterson & Williams 1233 20th street, N.W., Suite 500 Washington, DC 20036 RE: The tariff classification of four “Dinosaur Head Hand Puppets” all made in China. Dear Mr. Tomenga: In a letter dated January 28, 2000, you requested a tariff classification ruling on four plastic articles. Samples were provided. The samples provided are all similar in construction. They are all hand puppets constructed of soft molded plastic each depicting a different dinosaur head. Each puppet is hollow and represents only the head and neck of a particular dinosaur. Each puppet has a texture imitating a reptile’s skin and each is spray painted with a different color scheme. A child can animate each puppet by inserting their hand into the hollow opening. The applicable subheading for the “Dinosaur Head Hand Puppets” will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, reduced-sized (“scale”) models an similar recreational models, working or not; puzzles of all kinds, parts and accessories thereof; other, other toys and models. The rate of duty is 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. Your samples will be returned under a separate cover. Sincerely, Jeffrey R. Walgreen Port Director Portland, Maine

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