NY N339229: The tariff classification of the “Forest Friends Carry Case” from China

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

N339229 

April 12, 2024 

CLA-2-95:OT:RR:NC:N4:424

CATEGORY: Classification

TARIFF NO.: 9503.00.0071

Mr. Albert Saldana
Mattel, Inc.
333 Continental Blvd.
El Segundo, CA 90245

RE:         The tariff classification of the “Forest Friends Carry Case” from China

Dear Mr. Saldana:

In your letter submitted on April 2, 2024, you requested a tariff classification ruling.

Photographs and a description of the “Little People® Forest Friends Carry Case,” item # HWB29, were submitted with your inquiry. 

The article under consideration, the “Little People® Forest Friends Carry Case from Fisher Price®,” includes 8 plastic forest animal figures and a plastic tree-shaped carrying case.  The treehouse themed case serves as a play environment where toddlers can play and match the animals to their corresponding spots in the tree based on the size and shape of the animal figure and the background scene.  The treehouse also features a handle and latch closure which allows the playset with the animal figures to be transported easily. The product design features, encourage children to experience imaginative play with animal figures, which are commonly found in a forest.  The Little People® Forest Friends Carry Case is principally designed for the amusement of children ages 1 to 5 years of age. 

The applicable subheading for the “Little People® Forest Friends Carry Case,” item # HWB29, will be 9503.00.0071, Harmonized Tariff Schedule of the United States (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: Under 3 years of age.” The rate of duty will be Free.

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 on World Wide Web 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 Roseanne Murphy at roseanne.murphy@cbp.dhs.gov.

Sincerely, 

Steven A. Mack 
Director 
National Commodity Specialist Division