CLA-2-95:OT:RR:NC:N4:425
Ms. Cathy Yu Jakks Pacific 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification a textile costume trunk from China. Dear Ms. Yu: In your letter dated March 17, 2025, you requested a tariff classification ruling. You submitted a sample of an item identified as item number 727212, the Dress-Up Time Daniel Tiger Trunk, which consists of costume kit with flimsy pieces to dress up as Daniel Tiger and his friends Katerina, Owl and Prince Wednesday. The first piece referred to as a Daniel Hat consists of a flimsy, man-made textile headpiece with large, loose, visible overlocked edges and is closed with a small patch of hook and loop fastener. The Daniel Hoodie is a flimsy hooded, man-made knitted textile top with large loose, visible overlock stitching and three small tabs of hook and loop fastener in front. Katerina’s Headband is a headpiece with cat ears and a bow. Katerina’s Skirt is a flimsy, man-made woven textile skirt with large, loose, visible overlock stitching. Although the skirt has a covered tunnel elastic waist, the skirt is not well-made. The elastic rolls and is not secured within the tunnel. The Prince Wednesday Crown is a man-made textile crown stitched with large, loose overlock stitching and an exposed elastic back strap. The Prince Wednesday Cape, is a flimsy, man-made woven textile cape, stitched with large, loose, visible overlock stitching and closed with a small patch of hook and loop fastener. The Owl Mask is a soft plastic eye mask with an exposed elastic back strap. All the costume items meet the flimsy and non-durable requirements for classification within Heading 9505. The applicable subheading for the Dress-Up Time Daniel Tiger Trunk, item number 727212, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Other. The rate of duty will be free. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9505.10.2500, 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 at https://hts.usitc.gov/. 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 and Border Protection 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division