The tariff classification of the paper puppets from China

N339910 May 24, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Shirley Moore Moore Customs Brokers Inc 335 N Oakland Cir McDonough, GA 30253 RE:      The tariff classification of the paper puppets from China                                                                                                                    Dear Ms. Moore: In your letter submitted on May 4, 2024, you requested a tariff classification ruling on behalf of your client, Clockwork Soldier LTD.  A sample and descriptive information of item number DIN-13, “Create Your Own Dinosaur Puppets,” activity kit was received with your inquiry. The article under consideration is comprised of 2 flat packed paper puppets, forming dinosaur heads, along with an activity instruction sheet.  Each puppet fits on the hand of a child with the ability to open and close the dinosaur’s mouth at the crease.  The puppets, are pre-cut and scored to easily fold and slot together forming each dinosaur head without the use of glue or scissors.  The item is principally designed for the amusement of children ages 5 years and older. The applicable subheading for item number DIN-13, “Create Your Own Dinosaur Puppets,” activity kit, will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS),, which provides for “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.”  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 https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division