CLA-2-95:OT:RR:NC:N3:356
Daniel Chang
MYP240308PD1
Chapala, No. 303
Guadalajara 45860
Mexico
RE: The tariff classification, country of origin, and applicability under the United States-Mexico-Canada
Agreement (USMCA) of a plastic doll
Dear Mr. Chang:
In your letter dated November 22, 2025, you requested a ruling on the country of origin and USMCA
applicability of a plastic doll. We will also address the classification of your good, since it is relevant to the
country of origin and USMCA eligibility determinations. Photographs of the subject good, as well as
additional documentation, were submitted with your inquiry.
FACTS:
The good under consideration is the Pop Mart Mega Space Molly 400% Optimus Prime doll. It is a plastic
doll that measures approximately 12 inches in height and features a moveable head, mask, and arms. It is
designed principally for the amusement of persons ages 15 and older.
The manufacturing operations used to produce the doll are as follows:
All components, including the head, arms, torso, legs, mask, oxygen tank and tubes, and gun are molded of
acrylonitrile butadiene styrene (ABS) plastic in China and exported to Mexico.
In Mexico, the components are assembled via screwing and gluing.
The finished doll is packaged for retail sale and exported directly to the United States.
CLASSIFICATION:
The applicable subheading for the Pop Mart Mega Space Molly 400% Optimus Prime doll will be
9503.00.0090, Harmonized tariff Schedule of the United States (HTSUS), which provides for “Tricycles,
scooters, pedal cars and similar wheeled toys… dolls, other toys… parts and accessories thereof… Other.”
The column one, general rate of duty will be Free.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
COUNTRY OF ORIGIN:
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every
article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to
indicate to the ultimate purchaser in the United States, the English name of the country of origin of the
article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to
know by an inspection of the marking on the imported goods the country of which the goods is the product.
The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by
knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should
influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940).
Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of
manufacture, production, or growth of any article of foreign origin entering the United States. Further work
or material added to an article in another country must effect a substantial transformation in order to render
such other country the “country of origin” within the meaning of the marking laws and regulations.
For the purposes of trade remedies and other additional duties, to determine whether a substantial
transformation occurs when various components are assembled into a completed product, all factors, such as
the components used to create the product and the processes these components undergo, are considered. This
is done in order to determine whether a product with a new name, character, and use has been produced. No
one factor is decisive, and assembly operations that are minimal will generally not result in a substantial
transformation. Furthermore, courts have considered the nature of the assembly, i.e., whether it is a simple
assembly or more complex, such that individual parts lose their separate identities and become integral parts
of a new article.
With respect to the scenario described above, the country of origin of each of the components used to
produce the doll is China, and these components undergo only simple assembly operations in Mexico (i.e.,
screwing and gluing). Moreover, the components do not lose their separate identities as a result of being
assembled into the finished good. Accordingly, for the purposes of trade remedies and other additional duties
the country of origin of the Pop Mart Mega Space Molly 400% Optimus Prime doll is China.
For marking purposes, pursuant to section 102.0, interim regulations, related to the marking rules, tariff-rate
quotas, and other USMCA provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the
rules set forth in sections 102.1 through 102.18 and 102.20 determine the country of origin with respect to
goods imported from Canada and Mexico. Section 102.11 provides a required hierarchy for determining the
country of origin of a good for marking purposes, with the exception of textile and apparel goods which are
subject to the provisions of 19 CFR 102.21. See 19 CFR 102.11.
Applied in sequential order, 19 CFR 102.11(a) provides that the country of origin of a good is the country in
which:
(1) The good is wholly obtained or produced;
(2) The good is produced exclusively from domestic materials; or
(3) Each foreign material incorporated in that good undergoes an applicable change in tariff classification set
out in Part 102.20 and satisfies any other applicable requirements of that section, and all other applicable
requirements of these rules are satisfied.
Since the subject good is assembled in Mexico from Chinese components, neither 19 CFR 102.11(a)(1) nor
19 CFR 102.11(a)(2) applies. Therefore, it is necessary to examine whether the good satisfies the
requirements of 19 CFR 102.11(a)(3).
For dolls classified in heading 9503, HTSUS, the rule of origin set out in 19 CFR 102.20 is as follows:
A change to dolls, whether or not dressed, from any other subheading or from any other good of heading
9503, except from skins for stuffed dolls of heading 9503.
Each of the components of the subject doll is classified in the same subheading as the finished doll.
Moreover, they are doll parts, and therefore they do not satisfy the “from any other good” requirement.
Accordingly, we look to 19 CFR 102.11(b).
19 CFR 102.11(b) states, in relevant part:
Except for a good that is specifically described in the Harmonized System as a set, or is classified as a set
pursuant to General Rule of Interpretation 3, where the country of origin cannot be determined under
paragraph (a) of this section:
(1) The country of origin of the good is the country or countries of origin of the single material that imparts
the essential character to the good.
The single material that imparts the essential character to the finished doll is the doll parts. Accordingly, for
marking purposes, the country of origin of the Pop Mart Mega Space Molly 400% Optimus Prime doll is
China.
USMCA:
The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30,
2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the
USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)).
General Note (GN) 11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria for
determining whether a good is an originating good for purposes of the USMCA. GN 11(b) states, in relevant
part:
For the purposes of this note, a good imported into the customs territory of the United States from the
territory of a USMCA country, as defined in subdivision (1) of this note, is eligible for the preferential tariff
treatment provided for in the applicable subheading and quantitative limitations set forth in the tariff schedule
as a “good originating in the territory of a USMCA country” only if--
(i) the good is a good wholly obtained or produced entirely in the territory of one or more USCMA
countries;
(ii) the good is a good produced entirely in the territory of one or more USMCA countries, exclusively from
originating materials; [or]
(iii) the good is a good produced entirely in the territory of one or more USMCA countries using
non-originating materials, if the good satisfies all applicable requirements set forth in this note (including the
provisions of subdivision (o)).
As discussed above, the subject good is assembled in Mexico from components produced in China.
Therefore, neither GN 11(b)(i) nor GN 11(b)(ii) is applicable. Accordingly, it is necessary to determine
whether the requirements of GN 11(iii) are satisfied.
For goods classified in heading 9503, HTSUS, GN 11(o)/95.1 requires:
(A) A change to headings 9503.000 through 9505.90 from any other subheading, including another
subheading within that group; or
(B) No change in tariff classification to a good of any of subheadings 9503.00 through 9505.90, provided
there is a regional value content of not less than:
(1) 45 percent where the transaction value method is used; or
(2) 35 percent where the net cost method is used.
Each of the components of the subject doll is classified in subheading 9503.00, HTSUS. Therefore, they do
not meet the tariff change set out in GN 11(o)/95.1(A). Accordingly, it is necessary to examine whether the
good meets the requirements of GN 11(o)/95.1(B).
Since as noted above, GN 11(o)/95.1(B) requires no change in tariff classification to a good of subheading
9503.00, the first part of this rule is satisfied. If the regional value content (RVC) requirement is also met,
the subject good will be eligible for USMCA preferential tariff treatment. If you wish to receive a
determination on whether the subject good satisfies the RVC portion of the above-noted rule of origin, please
forward your request to [email protected].
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 Maryalice Nowak at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division