HQ 082738: Toys and Puppets

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 082738

                                  February 8, 1990


          CLA-2 CO:R:C:G  082738 SS

          CATEGORY: Classification

          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.
















                                        - 3 -


               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