Hi Traci S,
So you want to move one tiger behind the other? Ok, well, first make a new layer. Go to the bottom layer. Now, there are a couple of ways you can cut things out. If you're careful, you can use the lasso tool. Simply drag around the tiger, then Ctrl+x, go to the top layer and ctrl+v. If you like, you could try using the magic wand tool, but it might be a bit tricky to do with the stripes.
Once you've put that where you want it, you'll need to erase the bits that overlap. Then, to clean up the image, hide the top layer, and then you can use the clone stamp tool to clean up the background. Then show the tiger again, and if you like, you can flatten the image and do what you wanted afterwards.
Have a nice day.