CLA-2-95:OT:RR:NC:N4:424
Mr. Mark Baxa
FerniaCreek Global Supply Chain Consulting Group
2208 Missouri Blvd., Suite 102
Jefferson City, MO 65109
RE: The tariff classification of the “SagoMini Fairy Tales Children’s Activity Play Set” from China
Dear Mr. Baxa:
In your letter submitted on November 30, 2020, you requested a tariff classification ruling on behalf of your client, Spin Master Inc.
Photographs and a description of the “SagoMini Fairy Tales Children’s Activity Play Set” were submitted with your inquiry.
The “SagoMini Fairy Tales Children’s Activity Play Set” is a creative kit made for children to create and experience imaginative play in a theater setting with a wizardry theme. The kit comes with a plastic toy figure, cardboard pop-outs of magic beans, theater props, a felt finger puppet, stickers, a make-it-yourself magic wand and a parent guide for all included activities. Also included is a felt textile wizard hat for a child to wear and decorate with felt stars and moons. Children are encouraged to create their own play using the components in the kit. The item is packaged together in a cardboard box that itself becomes a stage and part of the Fairy Tales play scene. The play set is principally designed for the amusement of children 3 to 12 years of age.
The applicable subheading for the “SagoMini Fairy Tales Children’s Activity Play Set” kit will be 9503.00.0073, 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: 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