CLA-2-95:OT:RR:NC:N4:424
Ms. Cathy Yu Jakks Pacific 21749 Baker Parkway Walnut, CA 91789
RE: The tariff classification of a Paw Patrol Activity Deluxe Tray and a Mickey Mouse Activity Deluxe Tray from China
Dear Ms. Yu:
In your letter submitted on May 9, 2024, you requested a tariff classification ruling. Photographs and descriptions of the Paw Patrol Activity Deluxe Tray and the Mickey Mouse Activity Deluxe Tray were submitted with your inquiry.
The first article under consideration, the Paw Patrol Activity Deluxe Tray, identified by item number 611011, is comprised of 2 magnetic sand packs, 1 brush, 10 miniature dinosaur toys, and 2 sand sifter pans. Children will amuse themselves by “excavating” the dinosaur toys from the magnetic sand with the sand sifters and by using the brushes to dust off the excess sand. The tray comes with colorful Paw Patrol graphics, legs that open and close as well as with removable dividers and attachable sifting pans to make the storage and working areas more comfortable. The activity center is principally designed for the amusement of children 3 years of age and older.
The second article under consideration is the Mickey Mouse Activity Deluxe Tray, item number 611001. It is a multi-purpose activity tray which functions as a portable game station as well as a storage space for all the game pieces. The tray contains colorful Mickey mouse graphics, a reversible game panel, 1 spinner, a small tray, 2 dividers, and 42 game pieces that are needed to play the included games, “4 in a Row,” the Racing Board Game,” and “Checkers.”
The applicable subheading for the “Paw Patrol Activity Deluxe Tray,” item # 611011, 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.
The applicable subheading for the “Mickey Mouse Activity Deluxe Tray,” item number 611001, will be 9504.90.6000, HTSUS, which provides for articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games…parts and accessories thereof: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice. 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.
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, contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division