The tariff classification of a hand puppet from China

NY A80714 March 22, 1996 CLA-2-95:RR:NC:FC: 225 A80714 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Ms. Kristine L. Sharratt Ka-Sha Customhouse Brokers 7550 23rd Ave. S., Suite 192 Minneapolis, MN 55450 RE: The tariff classification of a hand puppet from China Dear Ms. Sharratt: In your letter dated February 21, 1996, received in this office on February 28, 1996, you requested a tariff classifi-cation ruling on behalf of your client Tsumura Internationl, Inc. Two samples were submitted with your inquiry. One is an unfinished sample of a "Street Shark" hand puppet and the other is a semi-finished hand puppet depicting a "One Hundred and One Dalmatian Puppy." Unfortunately, a classification determination cannot be made on the "Street Shark" puppet without a sample that more closely resembles the finished product. As discussed in a phone conversation with a member of my staff, many factors must be considered in arriving at the proper tariff classification. This commodity line, in particular, requires specific attention to detail in the overall configuration and appearance of the character/animal portrayed. Additionally, the quality of construction, retail marketing, and intended use of the finished product play a significant role in the final analysis. Therefore, it is critical that this office examine an actual production sample of the "Street Shark", and/or other proposed hand puppets of this kind, prior to issuance of a ruling. The "One Hundred and One Dalmatian Puppy" hand puppet depicts the head and neck of a dog. Made of cotton terry material, the puppet measures approximately nine inches in height, and features long floppy ears. The item is manipulated by inserting one's hand through the open sleeve of the neck and into the head and mouth portions. It is intended that the child will play with the puppet in the bath. This office recognizes that the submitted "One Hundred and One Dalmatian Puppy" is not completely finished for retail sale. According to the inquirer, the finished product will be silk screen printed with a soft outer surface as opposed to the hand painted, rough textured, puppet before us. Provided all other features will remain the same, we would consider the item a toy for tariff classification purposes. The applicable subheading for the "One Hundred and One Dalmatian Puppy" hand puppet will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. 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 J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division