CLA-2-95:OT:RR:NC:N3:356
Renee Esquer
Mattel, Inc.
333 Continental Blvd.
El Segundo, CA
RE: The tariff classification of the “Fisher-Price® Big Little Feelings® Calm Down Kit” from Mexico.
Dear Renee Esquer:
In your letter dated July 10, 2025, you requested a tariff classification ruling.
Photographs and descriptions of the “Fisher-Price® Big Little Feelings® Calm Down Kit” were submitted
with your inquiry.
The article under consideration is the “Fisher-Price® Big Little Feelings® Calm Down Kit,” item number
JFD42, consisting of a Fisher-Price® “Feelings See ’n Say” battery operated sound toy, a small “Sun” plush
toy, a board book and a “Tips” card. The “Feelings See ’n Say” is a round plastic interactive toy that plays a
song or says a phrase when the lever is pulled, and the pointer spins to an image. The “Feelings See ’n Say”
requires 3 AA batteries, which are included in the retail package. The “Sun” is a round polyester plush toy
measuring approximately 4” in diameter. The “Feelings See ’n Say,” and the plush “Sun” toys are
principally designed for the amusement of children 2 years of age and older.
The Feelings Book is a children’s book printed on chipboard. The book includes text about feelings such as,
“Feelings come, and feelings go. ALL feelings are okay!” The associated pictures are subsidiary to the text.
The book consists of 14 rigid, printed pages in addition to the covers, which also are printed internally and
externally.
The “Little Tips for Big Feelings” card is constructed of plastic-covered chipboard and is printed
lithographically on both sides with guidance such as “Quick Calm Down Skills” and other instructions for
approaching children’s feelings. The card has no illustrations.
You enquire whether the items meet the criteria to be considered a set for tariff purposes or if each item must
be classified separately.
The book, tip card and toys do not meet the definition of a set and each item is classified separately. For
classification purposes, the word “set” has a specific connotation defined in the Explanatory Notes (ENs) to
the Harmonized Tariff Schedule of the United States, (HTSUS). The ENs constitute the official
interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b)
provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean
goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different
headings; (b) consist of products or articles put together to meet a particular need or carry out a specific
activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or
cases or on boards).” Sets are classified according to the component, or components taken together, which
can be regarded as conferring on the set as a whole its essential character.
The items under consideration consist of multiple articles classifiable under separate headings. They are
packaged for retail sale. Therefore, they fulfill the requirements of (a) and (c) above. However, they fail (b).
Although the toy, “Feelings See ’n Say,” has the same images as those portrayed in the book, and will be
packaged and sold together, there is no clear nexus between the two articles which contemplates a use
together to amuse. Reading the book is an activity separate from playing with the toy. Therefore, the items
are not a set for tariff purposes and will be classified separately.
The applicable subheading for The Feelings Book will be 4901.99.0092, HTSUS, which provides for Printed
books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other:
Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The
rate of duty will be free.
The applicable subheading for the “Little Tips for Big Feelings” card will be 4901.10.0040, HTSUS, which
provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: In
single sheets, whether or not folded: Other. The rate of duty will be free.
The applicable subheading for the “Feelings See ’n Say,” and the plush “Sun” toys will be 9503.00.0071,
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: Under 3 years of age.” The
rate of duty will be Free.
Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(a), HTSUS, other than products classifiable under subheadings 9903.01.02, 9903.01.03, 9903.01.04,
and 9903.01.05, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. The Feelings
Book and “Little Tips for Big Feelings” card are considered to be informational materials under subheading
9903.01.03. At the time of entry, you must report the applicable Chapter 99 subheading, i.e. 9903.01.03, in
addition to subheadings 4901.10.0040 and 4901.99.0092, HTSUS, listed above. You must also report the
applicable Chapter 99 subheading, i.e., 9903.01.01, in addition to subheading 9503.00.0071. Articles that are
entered free of duty under the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement
(USMCA)), including any treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of
chapter 99 of the HTSUS, will not be subject to the additional ad valorem duties provided for in subheading
9903.01.01. If your product is entered duty free as originating under the USMCA, you must report
subheading 9903.01.04, HTSUS, in addition to subheadings 4901.10.0040, 4901.99.0092 and 9503.00.0071,
HTSUS.
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. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.27, in addition to subheading 4901.10.0040, 4901.99.0092 and 9503.00.0071,
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/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 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