CLA-2-63:OT:RR:NC:N3 351
Ms. Cathy Yu
Jakks Pacific
21749 Baker Parkway
Walnut, CA 91789
RE: The tariff classification of a textile and a plastic pail from China
Dear Ms. Yu:
In your letter dated November 13, 2025, you requested a tariff classification ruling. Samples were provided
to this office and will be returned per your request.
The sample, item #247499-WAL, described as a “Pokémon Ball Plush Pail,” is a textile pail designed and
intended to hold chocolate eggs, small toys, and trading cards. The open top, round-shaped pail is composed
of four layers: a 100 percent polyester knitted minky plush fabric glued to plastic foam (outer layer); 100
percent polyester fiberfill (second layer); a polypropylene (PP) plastic sheeting (third layer); and a lining of
100 percent polyester brushed tricot knitted, dyed red, fabric. The pail measures 10 ¼ inches in width by 8 ½
inches in height and features a polyvinyl chloride (PVC) handle sandwiched between two layers of 100
percent polyester knitted dyed black fabric sewn across the top for carrying. The pail also features dyed red
fabric on the upper half, dyed white fabric on the lower half and bottom, and a Pokeball band in the middle.
The sample, item #163899, described as a “Harry Potter Hogwarts Cauldron Treat Pail,” is a black
injection-molded plastic pail intended to hold candy, party favors, collect and hold Easter eggs, or be
displayed on a shelf. The open top, cauldron-shaped pail measures approximately 8.32 inches in width by
6.75 inches in length by 8.32 inches in depth and features a plastic carrying strap and a printed image of the
Hogwarts four-house crest on the front.
You have suggested that “Pokeman Ball Plush Pail,” and the “Harry Potter Hogwarts Cauldron Treat Pail,”
should be classified under subheading 9503.00.0073, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys; dolls’carriages; dolls,
other toys; reduced-scale (“scale”) models and similar recreational models, working or not; 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.” We disagree. The articles do
not provide any manipulative play value and aren’t principally designed for amusement but rather are
functional utilitarian objects. Both articles do not meet the terms of heading 9503.
The “Pokémon Ball Plush Pail” is a composite good consisting of a made-up textile article (heading 6307)
and a plastic (chapter 39). General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal
purposes, classification shall be determined according to the terms of the headings, any relative section or
chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are,
prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a)
states that the heading which provides the most specific description shall be preferred to headings providing a
more general description. However, when two or more headings refer to part only of the items in a
composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of
them gives a more complete or precise description of the good. As such, they are regarded as equally specific
and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part
that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they
consisted of the component which gives them their essential character. In this case, we find the essential
character of the textile pail to be the made up textile component.
The applicable subheading for the “Pokémon Ball Plush Pail,” will be 6307.90.9891, HTSUS, which
provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate
of duty will be 7 percent ad valorem.
The applicable subheading for the “Harry Potter Hogwarts Caldron Treat Pail,” will be 3924.90.5650,
HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles,
of plastics: Other: Other: Other.” The general rate of duty will be 3.4 percent ad valorem.
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, 9903.001.22, and 9903.01.23, HTSUS, will be subject to an additional 10 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 3924.90.5650 and 6307.90.9891, 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 of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. 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 3924.90.5650 and 6307.90.9891, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 3924.90.5650 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 subheading 3924.90.5650 and 6307.90.9891, HTSUS, listed
above.
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 at https://hts.usitc.gov/.
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 Kristine Dodge at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division