CLA-2-95:OT:RR:NC:N4:424
Ninette Pembleton
MGA Entertainment
9200 Winnetka Ave
Chatsworth, CA 91311
RE: The tariff classification of the “Fluffie Stuffiez Pillow Fight” from China
Dear Ms. Pembleton:
In your letter submitted on December 20, 2023, you requested a tariff classification ruling. Photographs and a description of the “Fluffie Stuffiez Pillow Fight,” were submitted with your inquiry.
The “Fluffie Stuffiez Pillow Fight” consists of a polyester plush character, a package of polyester stuffing particles called “fluff,” and a hand-held battery-operated toy vacuum cup. The plush character comes in three styles: a Bunny SKU# 512967, Rainbow SKU# 512981 and Cat SKU# 512974, which are also identified as an assortment under SKU# 512943.
Each plush character measures approximately 22” x 5” x 13” and possesses a side pocket measuring 9” deep with an 8" opening. The pocket is designed to hold the “fluff” particles until they are expelled during an active pillow fight. The hand-held vacuum cup is then utilized to collect the fluff particles to be reused and stuffed back into the character’s pocket for repeated play. The cup has the appearance of a typical clear beverage cup with a nontransparent dome lid. The lid houses the vacuum mechanism which runs on a 280 series motor and operates on 4 x AA batteries. The vacuum cup comes in two styles, identified as “Freakshake” and “Boba Cup.” The “Fluffie Stuffiez Pillow Fight” kit includes a character, a package of fluff and a vacuum. The product is principally designed for the amusement of children ages 4 years and older.
The applicable subheading for the “Fluffie Stuffiez Pillow Fight,” SKU# 512967, 512981, 512974, and 512943, will be 9503.00.0073, 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 Customs office prior to importation.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. .
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, please contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division