CLA-2-95:OT:RR:NC:N4:424
Ms. Gabriela Lockney
Hasbro, Inc.
One Hasbro Place
Providence, RI 02903
RE: The tariff classification of the Play-Doh “Ultimate Ice Cream Truck Playset” from China
Dear Ms. Lockney:
In your letter submitted May 31, 2022, you requested a tariff classification. Photographs and a description of the Play-Doh “Ultimate Ice Cream Truck Playset” were received with your inquiry.
The Play-Doh “Ultimate Ice Cream Truck Playset,” item number F1039, consists of 10 (2oz.), and 4 (4oz.) cans of Play-Doh (modeling compound), a child-sized stationary ice cream truck measuring 15” (W) x 23” (L) x 37.5” (H) and over 35 accessories including toy cones, plastic scoops and spoons, assorted plastic ice cream sundae and parfait dishes, ice cream extruders, textured rolling pins, shape cutters, a toy cash register with molds, a sprinkle maker extruder and toy ice cream sticks . According to the information provided with your request, the child-sized stationary ice cream truck features 10 play stations where a child can role-play and imagine being an ice cream truck operator. The play stations incorporated into the toy ice cream truck include a soft serve ice cream extruder with electronic sounds, a cash register, a mechanical bell, an ice cream scooping station with an area to place cones and storage compartments for the Play-Doh and the other toy accessories. The Play-Doh “Ultimate Ice Cream Truck Playset” is principally designed for the amusement of children ages 3 and older.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The Play-Doh “Ultimate Ice Cream Truck Playset” consists of multiple articles classifiable under separate headings which are packaged together for retail sale. The components of the set carry out a specific activity, which is to stimulate a child’s imagination through imitative role-playing. The set therefore fulfills the term “goods put up in sets for retail sale.”
It is the opinion of this office that the essential character of the Play-Doh “Ultimate Ice Cream Truck Playset” is conferred by the toy ice cream truck. The child-sized toy ice cream truck is an indispensable component of the set, as it creates a play environment that serves to enhance a child’s creativity and spark imagination by role playing as an ice cream truck vendor. Further, we find that the standalone ice cream truck is a toy in its own right, with inherent play value, and may still be used independently upon consumption of the Play-Doh modeling compound. Therefore, the set as a whole will be classified under the tariff provision for the toy ice cream truck.
The applicable subheading for the Play-Doh “Ultimate Ice Cream Playset” 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.
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