E88026 E8 Ruling Active

The tariff classification of Pokemon collectibles from China

Issued October 20, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.21.0000

Headings: 8306

Product description

The back features another picture of Jigglypuff along with a short description of his character in raised letters. Similar to baseball cards, these metal “cards” are designed for children to collect, trade, and display. The card measures 1.75 inches [4.4 cm.] wide by 2.75 inches [6.9 cm.] high, and is protected by a clear, removable, acrylic cover. It includes a round, plastic, fitted case, 3.5 inches [9 cm.] in diameter that both stores and displays the card. This Pokemon collectible is also available in the Togepi, Mewtwo, Charizard, Poliwhirl, and Pikachu characters.

CBP rationale

The applicable subheading for the metal collectibles will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, plated with precious metal, and parts thereof.

Full text

NY E88026 October 20, 1999 CLA-2-83:RR:NC:N1:113 E88026 CATEGORY: Classification TARIFF NO.: 8306.21.0000 Mr. Myron Paul Barlow McKenna & Cuneo, L.L.P. 1900 K Street, N.W. Washington, DC 20006-1108 RE: The tariff classification of Pokemon collectibles from China Dear Mr. Barlow: In your letter dated September 30, 1999, on behalf of Alcone Marketing Group, you requested a tariff classification ruling. The sample you submitted is a rectangular, gold-plated zinc plate that depicts the Pokemon character “Jigglypuff” molded on the front. The back features another picture of Jigglypuff along with a short description of his character in raised letters. Similar to baseball cards, these metal “cards” are designed for children to collect, trade, and display. The card measures 1.75 inches [4.4 cm.] wide by 2.75 inches [6.9 cm.] high, and is protected by a clear, removable, acrylic cover. It includes a round, plastic, fitted case, 3.5 inches [9 cm.] in diameter that both stores and displays the card. This Pokemon collectible is also available in the Togepi, Mewtwo, Charizard, Poliwhirl, and Pikachu characters. The applicable subheading for the metal collectibles will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, plated with precious metal, and parts thereof. The rate of duty will be 4.5 percent ad valorem. 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →