CLA-2-95:OT:RR:NC:N3:356
9903.02.69; 9903.88.15
Richard Writsman
Continental Agency, Inc.
1768 W. Second Street
Pomona, CA 91766
RE: The tariff classification of a book, a wall hanging, and plush toys from China and Vietnam.
Dear Mr. Writsman:
In your letter dated September 4, 2025, you requested a tariff classification ruling on behalf of your client,
Slumberkins, Inc.
A sample of the “Creatures Full of Feelings Toolkit,” item #810048187713, was submitted with your
inquiry.
The article under consideration consists of a book measuring 8" W x 10" L, 15 plush stuffed animals
identified as “Slumberkins Minikins,” each measuring 6" L x 4.5" W, and a felt wall hanging, identified as a
“pocket chart” measuring 20" x 20".
The “Hello Feelings” book is a 65-page, hardcover book printed with color images and text. The book is
intended for young children and discusses feelings in rhyming style.
The “Slumberkins Minikins” plush characters are small full bodied stuffed animals each representing an
emotion. Each character has a feeling word printed on its back, such as “Loved” who is gray with a happy
facial expression and who is holding a pink heart. “Mad” is a blue shark with white embroidered teeth.
“Tired” is a beige creature and is yawning. “Shy” is a brown monkey with his hand on his face. The rest of
the characters are happy, sad, worried, excited, calm, scared, jealous, bored, frustrated, embarrassed, and
silly.
The wall hanging has 15 sewn pockets to store the stuffed animals. Each pocket is printed with a feeling
word and a facial expression matching a “Slumberkins Minikin.”
The “Creatures Full of Feelings Toolkit” is principally designed for the amusement of children 3 years of age
and older.
You suggest classification of the “Creatures Full of Feelings Toolkit” under subheading 9503.00.0073,
Harmonized Tariff Schedule of the United States (HTSUS). We agree in part.
You also ask whether the items meet the criteria to be considered educational materials with an exemption
from IEEPA fentanyl and reciprocal tariffs. They do in part.
The book, wall hanging 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 “Slumberkins Minikins” toys are the same characters 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 toys. Therefore, the items
are not a set for tariff purposes and will be classified separately.
The applicable subheading for the “Hello Feelings” hardcover book will be 4901.99.0070, HTSUS, which
provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets:
Other: Other: Other: Other: Hardbound books. The general rate of duty will be free.
The applicable subheading for the wall hanging will be 6307.90.9891, HTSUS, which provides for “Other
made up articles, including dress patterns: Other: Other: Other: Other: Other.” The general rate of duty will
be 7 percent ad valorem.
The applicable subheading for the “Slumberkins Minikins” plush toys will be will be 9503.00.0073, 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 general rate of
duty will be Free.
For goods for which the country of origin is China:
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 subheading, 9903.01.24, in addition
to subheadings 6307.90.9891 and 9503.00.0073, HTSUS. Merchandise classifiable under subheading
4901.99.0070, HTSUS, constitutes “any information or informational materials” encompassed by 50 U.S.C. §
1702(b)(3). Accordingly, such merchandise is exempt from additional duties under Executive Order 14195
pursuant to subheading 9903.01.22, HTSUS. At the time of entry, you must report the applicable Chapter 99
subheading, 9903.01.22, in addition to subheading 4901.99.0070, 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 Hong Kong
and China will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 subheading applicable to your product classification, 9903.01.25, in addition to
subheadings 6307.90.9891 and 9503.00.0073, HTSUS, listed above. Merchandise classifiable under
subheading 4901.99.0070, HTSUS, constitutes “any information or informational materials” encompassed by
50 U.S.C. § 1702(b)(3). Accordingly, such merchandise is exempt from additional duties under Executive
Order 14195 pursuant to subheading 9903.01.31, HTSUS. At the time of entry, you must report the
applicable Chapter 99 subheading, 9903.01.31, in addition to subheading 4901.99.0070, HTSUS, listed
above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 4901.99.0070 and 6307.90.9891, HTSUS, unless specifically excluded, are subject to an
additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99
subheading, i.e., 9903.88.15, in addition to subheadings 4901.99.0070 and 6307.90.9891, 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/programs-administration/trade-remedies, respectively.
For goods for which the country of origin is Vietnam:
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 Vietnam will
be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 subheading applicable to your product classification, 9903.02.69, in addition to subheadings
6307.90.9891 and 9503.00.0073, HTSUS, listed above. Merchandise classifiable under subheading
4901.99.0070, HTSUS, constitutes “any information or informational materials” encompassed by 50 U.S.C. §
1702(b)(3). Accordingly, such merchandise is exempt from additional duties under Executive Order 14195
pursuant to subheading 9903.01.31, HTSUS. At the time of entry, you must report the applicable Chapter 99
subheading, 9903.01.31, in addition to subheading 4901.99.0070, 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.
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)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division