CLA-2-95:OT:RR:NC:N4:424
Ms. Jasmine Ubario
Mattel, Inc.
333 Continental Blvd.
El Segundo, CA 90245
RE: The tariff classification of Barbie doll accessories from Indonesia
Dear Ms. Ubario:
In your letter submitted on January 12, 2024, you requested a tariff classification ruling.
Photographs and descriptions of three Barbie doll accessory “packs” were submitted with your inquiry. All three collections are comprised of various accessories including a zippered shoulder bag that are proportionately sized for a Barbie doll.
Item number HRH48, is a Barbie slumber party themed collection that includes a Barbie sized 2 piece polyester pajama set, and plastic accessories, (headband, eye mask, popcorn, letter “B” charm key ring, pink bunny slippers, and a teddy bear) along with a rainbow motif shoulder tote bag for the doll to carry her belongings.
The second Barbie article is a candy themed fashion pack, identified by item number HRH49, that includes a Barbie sized pink polyester dress, and plastic accessories, (headband, bear ring, cotton candy, little purse, key ring with a letter "B" charm, and orange shoes) along with a doughnut motif zippered Barbie shoulder tote bag.
The third Barbie article is a summertime themed fashion pack identified by item number HRH50, that includes a Barbie sized multicolored polyester dress, and plastic accessories, (camera, little basket purse, sunglasses, bracelet, key ring with a letter "B" charm, and blue shoes) along with a sunglass shaped Barbie shoulder tote bag.
All three items are principally designed for the amusement of children ages 3 years and older.
The applicable subheading for the Barbie doll accessories, item numbers HRH48, HRH49, and HRH50, 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.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly 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. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (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 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, please contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division