CLA-2-95:OT:RR:NC:N4:424
Anna Bitanga
Anna Lissa Bitanga Alcantara
Carrer del Pensament 14B
Palma 07014
Spain
RE: The tariff classification of toy minifigure apparel from Spain
Dear Ms. Bitanga:
In your letter dated July 24, 2026, you requested a tariff classification ruling.
Photographs and descriptive literature were provided for our review.
The subject mini apparel is composed of synthetic fabric and designed to be worn by standard plastic
minifigures and Lego® people. All the pieces are laser-cut and sized to fit a standard 4 centimeters (1.57
inches) tall minifigure toy.
The items submitted are the:
“Baldric,” a strap that crosses the shoulder and torso, allowing a sword to hang at the hip.
“Tabard,” a piece that goes around the waist and over the neck, covering the torso front and back.
“Hood,” a piece that wraps around the head.
“Cloak,” a cape that covers the shoulders and lays flat on the back.
“Tattered Loincloth,” a piece that connects between the legs to fully cover the hip area from front to
back.
These items are marketed primarily to hobbyist, minifigure photographers, adult collectors, and display
enthusiasts.
You suggest that the minifigure fabric accessories fall under subheading 9503.00.0090, Harmonized Tariff
Schedule of the United States (HTSUS). We agree.
The applicable subheading for the subject merchandise will be 9503.00.0090, HTSUS, which provides for
“Tricycles, scooters, pedal cars and similar wheeled toys… dolls, other toys… puzzles of all kinds; parts and
accessories thereof… Other.” 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/.
The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless
excepted, every article of foreign origin (or its container) imported into the U.S. 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 U.S. the English name of the country
of origin of the article. Please ensure that these requirements are satisfied.
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.
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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
Further, you indicated you had questions concerning product safety requirements. Since this merchandise
may be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance
information may be obtained by contacting the U.S. Consumer Product Safety Commission (CPSC) at 4330
East West Highway, Bethesda, MD 20814, telephone (301) 504-7912.
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 Irene Tsiavos at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division