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H87540 H8 Ruling Active

The tariff classification of an “Animal Tales” Puppet Playhouse™ from China.

Issued January 31, 2002 by U.S. Customs and Border Protection.

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H8 H87540 (January 31, 2002)

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

The submitted sample, Item #ISBN 1-58476-103-2, “Animal Tales” Puppet Playhouse,™ consists of a rectangular shaped cardboard box that measures approximately 10-3/8” in height x 2-5/8” in width x 8-1/2” in length and resembles a built-in theater. The top half of the theater has a stage with an acetate see-through window, and the bottom half of the theater has various animals at a ticket booth and an attached 60 page book titled “Animal Tales.” This book features 15 animal plays for the amusement of children aged three years and older, including “The Three Little Pigs,” “The Busy Little Hen,” “The Billy Goats and the Troll,” etc. There are a total of 25 flat finger puppets that can be used as the characters for the various stories. They attach to the glove by hook and loop tabs. It is intended that use of the item will encourage manipulative play and creativity in an amusing fashion. Your sample is being returned as requested.

CBP rationale

The applicable subheading for Item #ISBN 1-58476-103-2, “Animal Tales” Puppet Playhouse,™ 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.

Full text

NY H87540 January 31, 2002 CLA-2-95:RR:NC:SP:225 H87540 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Jean Hillan Innovative USA 18 Ann Street Norwalk, CT 06854-2258 RE: The tariff classification of an “Animal Tales” Puppet Playhouse™ from China. Dear Ms. Hillan: In your letter dated January 18, 2002, you requested a tariff classification ruling. The submitted sample, Item #ISBN 1-58476-103-2, “Animal Tales” Puppet Playhouse,™ consists of a rectangular shaped cardboard box that measures approximately 10-3/8” in height x 2-5/8” in width x 8-1/2” in length and resembles a built-in theater. The top half of the theater has a stage with an acetate see-through window, and the bottom half of the theater has various animals at a ticket booth and an attached 60 page book titled “Animal Tales.” This book features 15 animal plays for the amusement of children aged three years and older, including “The Three Little Pigs,” “The Busy Little Hen,” “The Billy Goats and the Troll,” etc. There are a total of 25 flat finger puppets that can be used as the characters for the various stories. They attach to the glove by hook and loop tabs. It is intended that use of the item will encourage manipulative play and creativity in an amusing fashion. Your sample is being returned as requested. The applicable subheading for Item #ISBN 1-58476-103-2, “Animal Tales” Puppet Playhouse,™ 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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