R03763 R0 Ruling Active

The tariff classification of a shadow puppet theater from China.

Issued May 5, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You have submitted illustrations depicting a shadow screen accessory pack identified as item number 0500. The pack is designed to be used with the “Grand Little Theater of Puppets” in the puppet theater. Included in this accessory pack is an acrylic panel that measures 19.5” by 11.5 inches (0.0625 inches thickness). The shadow puppets are made of ABS plastic sheet (0.035 inches thickness) with color accents and they are hinged for movement. The control sticks attached to the puppets are made of bamboo. Ten puppets will be included in the shadow screen accessory pack.

CBP rationale

The applicable subheading for the shadow screen accessory pack will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets.

Full text

NY R03763 May 5, 2006 CLA-2-95:RR:NC:SP:225 R03763 CATEGORY: Classification TARIFF NO. 9503.70.0000 Mr. Aaron A. Hill Bright Path Enterprises, LLC 1228 N 3150 E Layton, UT 84040 RE: The tariff classification of a shadow puppet theater from China. Dear Mr. Hill: In your letter dated April 18, 2006, you requested a classification ruling. You have submitted illustrations depicting a shadow screen accessory pack identified as item number 0500. The pack is designed to be used with the “Grand Little Theater of Puppets” in the puppet theater. Included in this accessory pack is an acrylic panel that measures 19.5” by 11.5 inches (0.0625 inches thickness). The shadow puppets are made of ABS plastic sheet (0.035 inches thickness) with color accents and they are hinged for movement. The control sticks attached to the puppets are made of bamboo. Ten puppets will be included in the shadow screen accessory pack. The applicable subheading for the shadow screen accessory pack will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets....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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