CLA-2-94:OT:RR:NC:CEE008:N2:349
Ms. Renee Esquer
Mattel Inc.
333 Continental Blvd
El Segundo, CA 90245
RE: The tariff classification of a stuffed Hot Wheels® tire and stuffed Thomas and Friends™ character from
China
Dear Ms. Esquer:
In your letter dated December 5, 2025, you requested a tariff classification ruling. Samples were submitted
with your request and will be retained.
Item JNC40 is a plush pillow designed to resemble a Hot Wheels® tire. The item measures approximately
10 inches in diameter and is approximately 5 inches wide. The outer surface of the pillow is made of 100
percent polyester Velboa fabric that is printed to resemble a wheel and tire with white lettering spelling “Hot
Wheels.” The center of the wheel is embroidered with the Hot Wheels® Official Speed Challenge™ logo.
The filling material is made of 100 percent polyester fiber. The edges of the stuffed pillow are finished with
white binding Velboa fabric.
Item number JMG30 depicts the fictional character, Kana™, an anthropomorphic train from the television
series Thomas & Friends™. The polyester plush toy is a full-bodied, three-dimensional replica of the train
character. The toy measures approximately 8.5” x 9.5” x 10.5” and features an embroidered face and a
colorful purple body. Kana™ is principally designed for the amusement of children 3 years of age and older.
In your ruling request, you suggest classification of both items under subheading 9409.90.2060, Harmonized
Tariff Schedule of the United State (HTSUS). This tariff number does not exist in the current edition of the
HTSUS.
The applicable subheading for Item JNC40, the Hot Wheels® tire, will be 9404.90.2090, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Mattress supports; articles of bedding and
similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with
springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not
covered: Other: Pillows, cushions and similar furnishings: Other: Other.” The general rate of duty will be 6
percent ad valorem.
The applicable subheading for Item JMG30, Kana™, 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.
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.
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 Kim Wachtel at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division