The tariff classification of a turtle hand puppet toy from China.

NY G87888 March 2, 2001 CLA-2-95:RR:NC:2:224 G87888 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Sami Kahya Supremia Int’l. Canada Corp. 99 Atlantic Avenue, Suite 309 Toronto, Ontario, Canada M6K 3J8 RE: The tariff classification of a turtle hand puppet toy from China. Dear Ms. Kahya: In your letter dated February 26, 2001, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a turtle shaped hand puppet toy, reference number S616/B-006. The product measures about 7.5 inches in length and 6 inches in width. The toy is constructed of a foam backed terry material of a polyester/cotton blend. A hand may be inserted inside the toy and used to manipulate the turtle’s mouth so that the toy moves like a puppet. The terry and foam material would allow the toy to be employed as a bath companion/washing implement by a young child. The item will serve as a source of amusement and entertainment either in or out of the bathtub therefore the item is properly classified in Chapter 95 of the HTSUSA. The applicable subheading for the turtle hand puppet toy will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division