CLA-2 CO:R:C:G 082738 SS
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.
- 2 -
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.
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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
Commercial Rulings Division