CLA-2-95:OT:RR:NC:N4:424
Sofia Ramirez
Costco Wholesale Corporation
730 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a play kitchen from China.
Dear Ms. Ramirez:
In your letter dated April 8, 2025, you requested a tariff classification ruling.
Photographs and a description of the KidKraft Fun and Fresh Wooden Play Kitchen with toy accessories,
item # 1851432, were submitted with your inquiry.
The item is a stand-up play kitchen made primarily of Medium-Density Fiberboard (MDF) and measuring
approximately 36.69” wide by 13.39” deep and 41.38” tall. The play kitchen features lights and sounds, toy
accessories, a turntable two-tier shelf, under-shelf hooks, slotted dish rack, towel rack, and 3 wooden storage
shelves. The stove-top burner lights up and makes a sizzling sound. The toy accessories included with the
kitchen are: 2 play food boxes, 1 potholder, 1 dish towel, 2 plates, 2 bowls, 2 cups, 2 cup lids, 2 spoons, 2
forks, 2 knives, 2 salt shakers, 1 pot, 1 pot lid, 1 pan, 1 spatula, 1 large spoon, 1 large knife, 1 lemon, 1
asparagus, 1 tomato, 1 pizza slice, 1 food can, 1 chicken drum, 1 flat-plate spaghetti clump, 1 Swiss cheese
wedge, 1 carrot (chopped), and 2 wooden straws totaling 37 toy items. All the toys are made of plastic
except for the wooden straws, carrot and lemon. Children can use this set by pretending to bake meals in the
oven, cooking on the stove top with the light up burners and pretending to adjust the temperature with the
clicking turn knobs. The toy requires 3 x AAA batteries which are included with the product. The play
kitchen and toy accessories are principally designed for the amusement of children 3 years of age and older.
The applicable subheading for the KidKraft Fun and Fresh Wooden Play Kitchen with toy accessories, item #
1851432, 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.
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 9503.00.0073, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs.?? All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs.? Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent.? Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty.? At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, 9903.01.63, in addition to subheading
9503.00.0073, 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 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 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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division