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N242769 N2 Ruling Active

The tariff classification of a Barbie play set from China

Issued June 21, 2013 by U.S. Customs and Border Protection.

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N2 N242769 (June 21, 2013)

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item consists of a 4” tall plastic Barbie mermaid figure with two plastic clip-on fashion accessories, a plastic seahorse figure and a plastic dolphin figure. All of the aforementioned are packaged together inside a vinyl scallop-shaped bag decorated with the “Pearl Princess” theme. The bag zips open to reveal a permanently affixed play environment with 3 stands for each of the included figures. Children will use the play set to act out the “Barbie Pearl Princess” fantasy. The item is principally designed for the amusement of children 3 years of age and older.

CBP rationale

The applicable subheading for the “Barbie the Pearl Princess” play set will be 9503.00.0073, 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

N242769 June 21, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Lisa Shafran Mattel, Inc. Mail Stop M1-1420 333 Continental Blvd El Segundo, CA 90245 RE: The tariff classification of a Barbie play set from China Dear Ms. Shafran: In your letter dated May 30, 2013, you requested a tariff classification ruling. A sample of the “Barbie the Pearl Princess” play set, product number BDB55, was received with your inquiry. The item consists of a 4” tall plastic Barbie mermaid figure with two plastic clip-on fashion accessories, a plastic seahorse figure and a plastic dolphin figure. All of the aforementioned are packaged together inside a vinyl scallop-shaped bag decorated with the “Pearl Princess” theme. The bag zips open to reveal a permanently affixed play environment with 3 stands for each of the included figures. Children will use the play set to act out the “Barbie Pearl Princess” fantasy. The item is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Barbie the Pearl Princess” play set will be 9503.00.0073, 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: 3 to 12 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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