F86480 F8 Ruling Active

The tariff classification of puppets and theatre set from China

Issued May 31, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

A set of puppets and theatre curtain were enclosed with your request. The puppets are made of a knit plush polyester material and intended to be worn on the hand. Included in the set are full-figured representations of a dog, cat and mouse. Each puppet has facial characteristics outlined by detailed embroidery. The curtain is made of canvass material and used as a backdrop. It has an opening in the middle designed to hang on a standard door and serve as a theatre.

CBP rationale

The applicable subheading for the puppets and theatre curtain will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

PD F86480 May 31, 2000 CLA-2-95:L:OFO:D22 F86480 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Sarah Nichols Phoenix International Freight Services 712 North Central Wood Dale, IL. 60191 RE: The tariff classification of puppets and theatre set from China Dear Ms. Nichols: In your letter dated May 3, 2000, you requested a tariff classification ruling on behalf of your client, North American Bear Company. A set of puppets and theatre curtain were enclosed with your request. The puppets are made of a knit plush polyester material and intended to be worn on the hand. Included in the set are full-figured representations of a dog, cat and mouse. Each puppet has facial characteristics outlined by detailed embroidery. The curtain is made of canvass material and used as a backdrop. It has an opening in the middle designed to hang on a standard door and serve as a theatre. The applicable subheading for the puppets and theatre curtain will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. 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. Sincerely, Eugenio Garza Jr. Port Director Laredo, Texas

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