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January 6, 1999

CLA-2-95:RR:NC:SP:225 D85844

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Mr. Pieter Whittemore
Chase, Leavitt (CHB), Inc.
Ten Dana Street
P.O. Box 589
Portland, Maine 04112

RE: The tariff classification of a puppet theater from China

Dear Mr. Whittemore:

In your letter dated December 9, 1998 you requested a tariff classification ruling on behalf of the Mary Meyer Corporation.

The submitted article is called a “Tippy Toes Puppet Theatre.” The product is made of 100% polyester woven fabric with PVC backing. The theater resembles a stage with curtains that tie back using miniature tassels. The structure holds an upright position by unfolding and securing four side panels together via hook and loop fastener material. According to your letter, the theater is intended for use with “Tippy Toes Finger Puppets” which are sold separately.

The applicable subheading for the “Tippy Toes Puppet Theatre” will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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 Alice J. Wong at 212-466-5538.

Sincerely,

Robert B. Swierupski
Director,

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