CLA-2-95:OT:RR:NC:N3:356
Ms. Renee Esquer
Mattel, Inc.
333 Continental Blvd.
El Segundo, CA 90245
RE: The tariff classification of the “Fisher-Price See ’n Say the Farmer Says” from China
Dear Renee Esquer:
In your letter submitted July 10, 2025, you requested a tariff classification ruling.
Photographs and descriptions of the “Fisher-Price See ’n Say The Farmer Says” were received with your
inquiry.
The item under consideration is the “Fisher-Price See ‘n Say The Farmer Says,” which introduces facts about
16 different animals. A page is selected, and the arrow is turned to point at an animal. When the lever is
pulled, Farmer Eddie speaks about the designated animal. The toy incorporates a quiz mode and plays the
“Old McDonald” and “Farmer in the Dell” melodies. It requires three AA batteries, which are included. The
item is principally designed for the amusement of children from 18 months to 3 years of age.
The applicable subheading for the “Fisher-Price See ’n Say the Farmer Says” will be 9503.00.0071,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal
cars and similar wheeled toys… dolls, other toys…: ‘Children’s products’ as defined in 15 U.S.C. § 2052:
Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” The
column one, general 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 9503.00.0071, 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. At this time, products from all 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, i.e., 9903.01.25, in addition to subheading
9503.00.0071, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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/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.
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 Maryalice Nowak at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division