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HQ 082738


February 8, 1990

CLA-2 CO:R:C:G 082738 SS

CATEGORY: CLASSIFICATION

TARIFF: 9503.49.0020, 9503.70.8000, 9503.90.6000, 9503.90.7030,

Ms. Laura Fumagalli
Import/Export Manager
Dakin, Inc.
7000 Marina Blvd.
Brisbane, California, 94005

RE: Toys and Puppets

Dear Ms. Fumagalli:

This is in response to your ruling request dated July 19, 1988, addressed to our New York office, concerning the tariff classification of certain toys under the Harmonized Tariff Schedule of the United States.

FACTS:

The merchandise under consideration is as follows:

1. Item #46-3500- Daisy Kingdom Musical Pillow, consisting of a small stuffed pillow containing a wind-up music box. This item is designed to be tied onto the baby's crib.

2 Item #26-0460- Pop-up Surprise, consisting of a synthetic textile gift box containing the head of an animal. When operated as a finger puppet, the animal head pops up from inside the closed box.

3. Item #18-8870 - All - Star Puppet Mitt & Ball. The sample submitted is one of 6 different animal styles. The item consist of the head portion of an animal which is stated to function as a mitt. It has a Velcro type fastener in the mouth to "trap" a fabric covered, stuffed ball.

4 Item #18-8720 - Mary had A Little Lamb Musical Puppet, consisting of hand puppet of a lamb. The muzzle area of the puppet contains a music-producing electronic chip which is activated by squeezing the muzzle.

ISSUE:

What is the proper tariff classification for a toy musical pillow, a pop-up surprise, a puppet mitt and ball and a musical hand puppet of a lamb.

LAW AND ANALYSIS:

Classification under the HTSUS is governed by the General Rules of Interpretation (GRI 1). GRI 1 provides that classification is determined first in accordance with the headings and relative Section or Chapter Notes.

Subheading 9503.90.7030, HTSUS, provides for other toys having a spring mechanism. The sample of the Daisy Kingdom Musical Pillow is a toy pillow containing a music box with a spring mechanism, and accordingly, is properly classifiable under this subheading.

Subheading 9503.90.6000, HTSUS, provides for other toys (except models), not having a spring mechanism. The sample of the Pop-Up Surprise of a finger puppet in a box is properly classifiable under this subheading.

Subheading 9503.70.8000, HTSUS, provides for other toys put up in sets or outfits, and parts and accessories thereof, other than toy tea sets of ceramic ware and other than toy alphabet blocks. The sample of the All Star Puppet Mitt & Ball is a toy set consisting of the head portion of an animal having a Velcro type fastener in the mouth to hold a stuffed ball, and accordingly, is properly classifiable under this subheading.

Subheading 9503.49.0020, HTSUS, provides for toys representing animals or non-human creatures, other than stuffed, other than of metal not having a spring mechanism. The sample consisting of a hand puppet of Mary Had A Little Lamb is an animal representation, not stuffed and not containing a spring mechanism, and accordingly, is properly classifiable under this subheading.

HOLDING:

The sample of the Daisy Kingdom Musical Pillow is properly classifiable under subheading 9503.9070.30, HTSUS, dutiable at a rate of 6.8 percent ad valorem.

The sample of the Pop-Up Surprise is properly classifiable under subheading 9503.90.6000, HTSUS, dutiable at a rate of 6.8 percent ad valorem.

The sample of the All Star Puppet Mitt & Ball is properly classifiable under subheading 9503.70.8000, HTSUS, dutiable at a rate of 6.8 percent ad valorem.

The sample of a hand puppet representing Mary Had A Little Lamb is properly classifiable under subheading 9503.49.0020, HTSUS, dutiable at a rate of 6.8 percent ad valorem.

Sincerely,

John Durant, Director

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