CLA-2-94:OT:RR:NC:N4:463
Rob A. Huff
Jay Franco and Sons
3 Park Avenue
New York, NY 10016
RE: The tariff classification of a plush toy, pillow, and throw blanket from China
Dear Mr. Huff:
This ruling is being issued in response to your letter dated December 18, 2023, requesting a tariff classification determination. In lieu of samples, pictures and a product description were provided.
Per the submitted information, the subject article is a Disney Minnie Mouse 3-Piece Travel Set, JFA37-08. It consists of a plush toy, a pillow, and a throw blanket, all held together for sale by a removable ribbon and plastic strap. The plush toy is a 12"-high three-dimensional representation of the Disney character Minnie Mouse. The pillow measures 12" (L) x 8" (W), has a pink background and is covered with printed images of Minnie Mouse’s head and the name “Minnie”. Both articles are made of 100% polyester fleece fabric and stuffed with 100% polyurethane foam. The throw blanket is made of woven 100% polyester fabric, and measures 40" (L) x 50" (W). The three items are made in China.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
A “set” is defined within the meaning of GRI 3(b) and the Explanatory Notes (ENs) to the HTSUS, which constitute the official interpretation of the tariff at the international level. EN X to GRI 3(b) provides that “[f]or 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.
Although the items meet GRI 3(b) set criteria (a) and (c), they do not meet criterion (b) because the three items—the plush toy, the pillow, and the throw blanket—do not meet a particular need or carry out a specific activity. Since the three items fail to meet all three GRI 3(b) set criteria, each item will be classified separately.
The applicable classification for the Minnie Mouse throw blanket will be subheading 6301.40.0010, HTSUS, which provides for “Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers…Woven.” The general rate of duty will be 8.5% ad valorem.
The applicable classification for the Minnie Mouse pillow will be subheading 9404.90.2090, HTSUS, which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other: Other.” The general rate of duty will be 6% ad valorem.
The applicable classification for the plush Minnie Mouse toy 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 general rate of duty will be Free.
Products of China classified under subheading 9404.90.2090, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9404.90.2090, HTSUS, listed above.
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 the internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is 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. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of 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 Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division