CLA-2-95:OT:RR:NC:N4:424
Ms. Debra Izzo
Hasbro, Inc.
1 Hasbro Place
Providence, RI 02903
RE: The tariff classification of the “Darth Tater Mr. Potato Head” from China
Dear Ms. Izzo:
In your letter dated August 4, 2015, you requested a tariff classification ruling.
A sample of the “Darth Tater Mr. Potato Head,” part of the Star Wars collection of Mr. Potato Head, was submitted with your inquiry. The item consists of one Mr. Potato Head body in a clear plastic carry case, along with various accessories, such as a mask, helmet and cape used to create a character that resembles Darth Vader. Several other accessories (e.g. eyes, ears, etc.) are also included. Children will derive amusement by building Mr. Potato Head using the various accessories to design their own creation. The item is principally designed for the amusement of children 2 years of age and older.
The applicable subheading for the “Darth Tater Mr. Potato Head,” item # B1657, will be 9503.00.0071, 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: Under 3 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 http://www.usitc.gov/tata/hts/.
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 James Forkan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division