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NY C86322



April 28, 1998

CLA-2-95:CO:CH:D12 C86322

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.000

:Mr. Russ ClarksonCreative Education of Canada, Inc. C/O Port City Fulfillment
250 Huron Avenue
Port Huron, MI 48060

RE: The tariff classification of felt shape kits and puppet theaters.

Dear Mr. Clarkson:

In your letter dated March 19, 1998, you requested a tariff classification ruling for five items which are assembled in Canada with materials produced in either Canada or the United States.

Pic Pac Weather, Pic Pac Under the Sea and Pic Pac Backyard Nature consist of from 30 to 37 felt shapes, a felt board and storage bag. The figures can be placed on the boards to create pictures which would be representative of their respective environments.

The Medieval Castle Theater and the Community Street Theater are puppet theaters. The Community Street Theater includes a city hall, fireman, policeman, child and black backdrop. The figures are hand puppets. The Medieval Castle consists of a cardboard castle, black cloth backdrop, a puppet knight, maiden and dragon.

Your sample is being returned under separate cover.

The applicable subheading for the puppet theaters and velvet Pic Pac sets will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys, put up in sets....Other: Other.....". The rate of duty will be free.

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,

Kevin Weeks

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