CLA-2-95:RR:NC:2:224 A89026

Patricia Aaront
The Toy Group Inc.
1 Hampton Street
Westhampton Beach, NY 11978

RE: The tariff classification of a Shamu hand puppet from China.

Dear Ms. Aaront:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : October 20, 1996

DESCRIPTION OF MERCHANDISE : The article is identified as item #1106, a hand puppet. The hand puppet is designed to represent the whale, Shamu. It is made of black and white plush fabric, and is packaged with a header card for retail sale.

HTS PROVISION : Other toys;...and accessories thereof: Toys representing animals or non-human creatures...and parts and accessories thereof: Other... Toys not having a spring mechanism: Other.

HTS SUBHEADING : 9503.49.0020

RATE OF DUTY : Free

A copy of this ruling or the control number indicated above should be provided with the entry documents at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division