CLA-2-95:OT:RR:NC:N4:424

Mr. Giovanni Cervantes
Jakks Pacific, Inc.
21749 Baker Pkwy
Walnut, CA 91789

RE: The tariff classification of the Paw Patrol Pop-Up Pretend Table from China

Dear Mr. Cervantes:

In your letter dated October 4, 2018 you requested a tariff classification ruling.

A sample of the “Paw Patrol Pop-Up Pretend Table,” item# 08046, was submitted with your inquiry. The item consists of a plastic role-play table and chair where the child can sit and pretend that he or she is at the command center for the show “Paw Patrol.” The table’s dimensions are approximately 19”(W) x 19”(H) x 14”(D) when closed, however, when converted to the command center, the table-top opens to an approximate height of 32.5”. After applying the colorful stickers that are enclosed, children can interact with the command center by turning the levers, sliding the switches and making believe they are at the computer controls. The chair’s dimensions are approximately 12.7”(W) x 16.5”(H) x 9.5”(D) and has a weight limit of 70 lbs. The “Paw Patrol Pop-Up Pretend Table” is principally designed for the amusement of children ages 3-5.

The applicable subheading for the “Paw Patrol Pop-Up Pretend Table” 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.

Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation.

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