CLA-2-95:OT:RR:NC:N4:424
Mr. Michael McCullough
Vandegrift Forwarding Co. Inc.
9317 Cheshire Rd.
Sunbury, OH 43074
RE: The tariff classification of the “Party Pop Teenies Surprise Box Playset” from China
Dear Mr. McCullough:
In your letter dated April 3, 2018, you requested a tariff classification ruling on behalf of your client, Spin Master Inc.
A sample of the “Party Pop Teenies Surprise Box Playset”, item number 1058486, was received with your inquiry. The item consists of a “Party Pop Teenie” collectible doll, a miniature pet figure, one confetti-filled surprise popper, three pieces of doll-sized furniture, “surprise gifts” and a sheet of stickers to decorate the playset. All items are packaged within a cardboard “gift box” which is designed to be used as the party-themed play environment. The doll stands approximately 2 inches tall on a fixed circular base that makes it compatible for use with other “Party Pop Teenie” playsets. The “surprise gifts” are small toy items such as doll accessories and other assorted party-related props, that are revealed by opening the perforated gift boxes as illustrated in the playset packaging. The “Party Pop Teenies Party Surprise Box Playset” is principally designed for the amusement of children 4 years of age and older.
The applicable subheading for the “Party Pop Teenies Party Surprise Box Playset” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division