CLA-2-95:OT:RR:NC:N4:424
Ms. Tress Galzote
World Exchange, Inc.
11205 S La Cienega Blvd
Los Angeles, CA 90045-6112
RE: The tariff classification of a Baby Yoda toy and carrier from China
Dear Ms. Galzote:
In your letter dated September 18, 2020, you requested a tariff classification ruling on behalf of your client, Mattel Import Services Corp. A sample of the product was received with your inquiry and will be returned under separate cover.
The product under consideration is referred to as a “Star Wars” toy, item number HBD37. The merchandise consists of a plush toy figure depicting “Baby Yoda” and a toy carrier. The toy is constructed with a soft polyvinyl head and plastic eyes, attached to a soft plush body that contains an inner structure which helps define the toy’s body. There is a button inside the toy’s left hand, that when depressed, plays sounds. The electronic components, battery and speaker, are all housed in the inner structure of the toy’s body. “Baby Yoda” is principally designed for the amusement of children ages 3 and up.
The carrier is intended to be used to hold the toy. In your correspondence, you stated that the outer surface of the carrier is constructed with 100% polyester, a man-made textile material. It features an open top and one adjustable removable shoulder strap. The front exterior features two plastic buckles. The interior has one compartment. The article measures approximately 7.5 inches (L) by 6.5 inches (H) by 5 inches (D). The carrier is designed to provide protection, portability, organization, and storage to the toy.
You suggest classification of the “Star Wars” toy in heading 9503. We disagree in part. Although the toy and the carrier are packaged together for retail sale, they are not considered a set for tariff purposes since each item may be used alone for distinctly different activities. The “Baby Yoda” toy itself can be used for standalone play. The carrier has no special shape or incorporated features that would contribute to a child’s amusement. Due to the independent nature of the toy and carrier, they will be classified separately.
The applicable subheading for the “Baby Yoda” toy 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.
The applicable subheading for the toy carrier will be 4202.92.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents). The general rate of duty will be 17.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.9100, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.9100, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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