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NY 810841




June 22, 1995

CLA-2-95:S:N:N7:225 810841

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030; 9503.70.0030; 9505.90.6090

Mr. Russ Clarkson
Creative Education of Canada, Inc.
3560 Pinegrove Ave. #367
Port Huron, MI 48060

RE: The tariff classification of felt puppets, a toy set and mask making kit from Canada

Dear Mr. Clarkson:

In your letter dated May 12, 1995, received in this office on May 23, 1995, you requested a tariff classification ruling.

A sample of each product was submitted with your inquiry. The "Pick-A-Puppet Fairy Tale Characters" consists of two hand puppets and 18 fabric accessory pieces. The puppets, as well as many of the accessory pieces, are made of felt material. The fabric accessories depict various articles of clothing and facial features which adhere to the puppets via hook and loop fastener material. A child can create and change their puppet's character over and over again. The entire article will be packaged in a clear plastic, envelope style, bag.

The "Creative Puppetry Animal" is a hand puppet composed of felt material. The item submitted represents the head of a dog and his two front paws. When placed over one's hand, the head and paws may be manipulated by the user's fingers. As the puppet is not full figured and is not recognizable as an animal from the back it is not considered a toy representing an animal for tariff classification purposes.

The "Creative Puppetry Person" is another hand puppet made of felt material. The article depicts the head and upper
torso of a human figure. The human features, however, are portrayed solely on the front side of the puppet. The figure's head and arms may be manipulated by the user's fingers and hand. The item is not considered a doll for tariff classification purposes.

The "Story Telling Apron" contains a child sized fabric apron, 2 finger puppets, 17 pre-cut scenery accessories, hook and loop fastener material and guide booklet packaged in a clear plastic, envelope style, bag. The apron actually serves as a scenic backdrop for the numerous, felt, toy components. The pre-cut accessories represent things such as trees, clouds, birds, flowers, etc. Each accessory, including the finger puppets, adhere to the apron via hook and loop fastener material. Examples of various scenes that a child may create are illustrated in the guide booklet.

The "Mask Making Kit" is composed of two masks and 14 fabric accessories. The masks are made of textile material and cover the eye and nose area of the face. Colorful fabric accessories may be attached and removed from the mask via hook and loop fastener material. A child can create an assorted variety of unique masks.

The applicable subheading for the "Pick-A-Puppet Fairy Tale Characters", "Creative Puppetry Animal" and "Creative Puppetry Person" 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.

The applicable subheading for the "Story Telling Apron" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free.

The applicable subheading for the "Mask Making Kit" will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles; parts and accessories thereof: other: other: other. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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