The tariff classification of a “Puppet Theater Set,” “Soft Shapes Play Puppets” and the “Green Start Stacking & Nesting Blocks” from China

N160817 April 29, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0081; 9503.00.0083 Mr. Ken Ayoub Innovative Kids 50 Washington St. Norwalk, CT 06854 RE: The tariff classification of a “Puppet Theater Set,” “Soft Shapes Play Puppets” and the “Green Start Stacking & Nesting Blocks” from China Dear Mr. Ayoub: In your letter dated April 13, 2011, you requested a tariff classification ruling. Samples of three toy products were submitted with your inquiry. The first is called “Puppet Theater Set,” item # 978-160169-1569, and includes a two piece double-sided theater/stage, two play puppets and one double-sided marquee. The pieces are easy to assemble by inserting the pieces into their designated slots. The item is part of the product line titled the Puppet Theater Soft Shapes Series. The pieces are constructed of foam and are meant to float in water during bath time. The toy set is designed for the amusement of children 3 years of age and older. The second sample submitted is identified as the “Soft Shapes Play Puppets,” item # 978-160169-1576. It is designed to be used in conjunction with the “Puppet Theater Set” and is part of the Puppet Theater Soft Shapes Series. The representative sample is called “Enchanted Kingdom,” one of four choices in the series with each box containing six foam play puppets. The third sample, the “Green Start Stacking & Nesting Blocks,” item # 978-160169-1392, is part of the “Green Start Early Learning” series. The toy product is made up of ten sturdy boxes that nest neatly into one another or stack as building blocks, creating a tower nearly 3 feet tall. The boxes are illustrated with colorful pictures, words and numbers for stimulating learning and encouraging manipulative play. The product is designed for children of 2 years of age and older. The samples will be returned as requested. The applicable subheading for the “Green Start Stacking & Nesting Blocks Series” will be 9503.00.0081, 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…Other: Labeled for use by persons under 3 years of age.” The rate of duty will be free. The applicable subheading for the “Puppet Theater Soft Shapes Series” and the “Soft Shapes Play Puppets Series” will be 9503.00.0083, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other: Labeled for use by persons from 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 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division