The tariff classification of the Mr. and Mrs. Potato Heads set from China
Issued February 27, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0071
Headings: 9503
GRI rules applied: GRI 3(b)
Product description
A sample of the Mr. and Mrs. Potato Heads, item number A4598, was received with your inquiry. The item is comprised of two plastic Mr. and Mrs. Potato Heads, measuring approximately 2” in height, a molded plastic case, a vehicle and several accessories, all specially designed to be used with the Potato Heads. The Mr. and Mrs. Potato Heads contain holes and slots into which the accessories fit. The vehicle and accessories (arms, legs, faces, etc.) are equipped with pegs that fit into the holes and slots on the figures. Two sides of the case also contain embossed images of Mr. and Mrs. Potato Head with holes to be used with the various accessories contained within. GRI 3(b) states, in relevant part, that goods put up in sets for retail sale shall be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and, (c) are put up in a manner suitable for sale directly to users without repacking. The items meet this criteria. The Mr. and Mrs. Potato Head toys impart the essential character of the set. Children, ages two and up, will derive amusement by creating different looks by interchanging all the various accessories with the Mr. and Mrs. Potato Head figures.
CBP rationale
The applicable subheading for Mr. and Mrs. Potato Heads set 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.
Full text
N238126 February 27, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Ms. Debra Izzo Hasbro, Inc. 1027 Newport Avenue Pawtucket, RI 02861 RE: The tariff classification of the Mr. and Mrs. Potato Heads set from China Dear Ms. Izzo: In your letter dated February 1, 2013, you requested a tariff classification ruling. A sample of the Mr. and Mrs. Potato Heads, item number A4598, was received with your inquiry. The item is comprised of two plastic Mr. and Mrs. Potato Heads, measuring approximately 2” in height, a molded plastic case, a vehicle and several accessories, all specially designed to be used with the Potato Heads. The Mr. and Mrs. Potato Heads contain holes and slots into which the accessories fit. The vehicle and accessories (arms, legs, faces, etc.) are equipped with pegs that fit into the holes and slots on the figures. Two sides of the case also contain embossed images of Mr. and Mrs. Potato Head with holes to be used with the various accessories contained within. GRI 3(b) states, in relevant part, that goods put up in sets for retail sale shall be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and, (c) are put up in a manner suitable for sale directly to users without repacking. The items meet this criteria. The Mr. and Mrs. Potato Head toys impart the essential character of the set. Children, ages two and up, will derive amusement by creating different looks by interchanging all the various accessories with the Mr. and Mrs. Potato Head figures. The applicable subheading for Mr. and Mrs. Potato Heads set 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 http://www.usitc.gov/tata/hts/. 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 Forkan at (646) 733-3025. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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