Customs Ruling NY N350309 - The tariff classification of sample toy packaging from China

search within category:where physical possession required, when goods bailment. BMW NA points statutory language same condition drawback place 1985, when Customs issued C.S.D. 85-52 (Aug. 16, 1985). That provision, 19 U.S.C. § 1313(j)(2), provided goods “possession party claiming drawback.” As explained above, CBP has consistently interpreted language mean owner goods retains dominion control over goods while goods entrusted another, bailee, bailee, FTZ operator has any rights goods beyond bailee.

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NY N350309
Jun 25, 2025

Type : Classification • HTSUS : 9811.00.60

CLA-2-98:OT:RR:NC:N5:130

Mr. Albert Saldana
Mattel, Inc.
333 Continental Blvd.
El Segundo, CA 90245

RE: The tariff classification of sample toy packaging from China

Dear Mr. Saldana:

In your letter, dated June 17, 2025, you requested a binding tariff classification ruling. The ruling was requested for sample toy packaging. Samples were submitted for our review.

The first product under consideration is a paperboard box measuring approximately 20” wide by 12 ¾” tall by 4.5” deep. The package is for a Barbie toy set and is clearly printed “Sample Not For Sale”; the term is highlighted in yellow. The second product under consideration is an open tray package with back made of corrugated cardboard. The package is for a Hot Wheels toy and is clearly printed “Sample Not For Sale”; the term is highlighted in yellow.

The applicable subheading for the two packages will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. The rate of duty will be free.

The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 the 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 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 Laurel Duvall at [email protected].
Sincerely,

(for)
Steven A. Mack
Director
National Commodity Specialist Division