CLA-2-39:OT:RR:NC:N4:424
Mr. Michael McCullough
Vandegrift Forwarding Co. Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of a dollhouse pillow playset from China
Dear Mr. McCullough:
In your letter submitted August 10, 2018, you requested a tariff classification ruling on behalf of your client Spin Master Inc.
A sample of the “Sago Mini 2-in-1 Dollhouse Pillow Playset,” was received with your inquiry. The item submitted, Robin's Doll House item no. 1060936, is a fold-up playset that when unfolded measures approximately 48”(L) x 17”(W). It includes the following plush accessories: 1 pillow, 1 “Robin” doll, 1 guitar, 1 brush and 1 book. When folded, it transforms into a pillow that can be easily transported while travelling. The playhouse contains lively, detailed pictures as well as various secret pockets to store the accessories. Toddlers use the toothbrush, book and guitar accessories to help Robin get ready for the day and for bed. The item is principally designed for the role-play amusement of toddlers ages 2 and up.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
This item forms a composite good for tariff purposes since it is both a toy playset and a pillow. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In the instant case, it is the opinion of this office that the dollhouse mat and plush accessories impart the essential character to the item. GRI 3(b) noted. The applicable subheading for the “Sago Mini 2-in1 Dollhouse Pillow Playset” will be 9503.00.0071, 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 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