M83704 M8 Ruling Active

The tariff classification of a "Let’s Play Together Farmer Puppet" from China.

Issued May 26, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

You submitted a sample of a “Let’s Play Together Farmer Puppet” identified as item number 09156, which is being returned upon your request. The item consists of a toy hand puppet made of 100% polyester (brushed tricot) with a five-page book sewn to the palm featuring the story line of “Old MacDonald’s Farm.” Each finger depicts a figure mentioned in the story (cow, sheep, rooster, pig and Old MacDonald), which will be manipulated by the parent while the story is told/sung to the child. The book also contains pages that squeak and make crinkle sounds when squeezed, which add to the amusement of the story. The item is considered a composite good with the puppet imparting the essential character.

CBP rationale

The applicable subheading for the “Lets Play Together Farmer Puppet” identified as item number 09156 will be 9503.90.0080, Harmonized Tariff Schedule (HTSUS), 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 M83704 May 26, 2006 CLA-2-95:RR:NC:SP:225 M83704 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Maria F. Borges Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of a “Let’s Play Together Farmer Puppet” from China. Dear Ms. Borges: In your letter dated May 17, 2006, you requested a tariff classification ruling. You submitted a sample of a “Let’s Play Together Farmer Puppet” identified as item number 09156, which is being returned upon your request. The item consists of a toy hand puppet made of 100% polyester (brushed tricot) with a five-page book sewn to the palm featuring the story line of “Old MacDonald’s Farm.” Each finger depicts a figure mentioned in the story (cow, sheep, rooster, pig and Old MacDonald), which will be manipulated by the parent while the story is told/sung to the child. The book also contains pages that squeak and make crinkle sounds when squeezed, which add to the amusement of the story. The item is considered a composite good with the puppet imparting the essential character. The applicable subheading for the “Lets Play Together Farmer Puppet” identified as item number 09156 will be 9503.90.0080, Harmonized Tariff Schedule (HTSUS), 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. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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