The tariff classification of 4 varieties of “Props in a Box” from Hong Kong

N271936 January 22, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Judith L. Haggin J. L. Haggin and Associates Co. 215 N.W. Orchard Dr. Portland, OR 97229 RE: The tariff classification of 4 varieties of “Props in a Box” from Hong Kong Dear Ms. Haggin: In your letter dated January 4, 2016, you requested a tariff classification ruling on behalf of your client, Theatric Toys LLC. Samples of four varieties of the “Props in a Box” role-play sets were submitted with your inquiry. Each set is comprised of a collection of articles centered on a specific theme in which children can pretend to play the various roles and put on their own play production. Each “Props in a Box” kit is packaged in a textile storage box with handle and includes a 55” x 42” printed fabric backdrop depicting its own distinctive theme to foster the children’s role-play activities. The additional contents of the four kits are as follows: The first sample, “Dino and the Pirate,” PB 1501, contains 11 “props” consisting of 1 Dino head, 2 Dino arms, a Dino tail, 1 Pirate hat, a plush telescope, a “Bootie” bag with felt “coins,” a hook hand and a sword. The second sample, “Princess and the Chef,” PB 1502, contains 15 “props” that includes a Princess apron-style skirt, a Princess crown, a magic wand, 2 royal jewels, a Chef’s hat and apron, 1 plush ice-cream, 2 plush cupcakes, a felt mixing bowl and plush spoon and a set of plush salt and pepper shakers. The third sample, “Fisherman and the Astronaut,” PB 1503, contains 15 “props” comprised of an Astronaut’s helmet, a pair of space gloves, a plush jet pack, a plush green alien, a plush fisherman’s vest and pole, 1 large and 1small fish, and a bait bucket. The final sample, “Doctor and the Farmer,” PB 1504, contains “14 props” and comes with a doctor’s vest and bag, a plush stethoscope, a plush medicine bottle, plush instruments (syringe and knee knocker), a farmer’s kerchief and plush pitchfork, 1 plush pig, 1 plush chicken, 2 plush carrots and 1 plush tomato. All of the items in the four aforementioned kits are comprised of 100% polyester. In addition, when one purchases the kits, instructions are included on how to download a “Props in a Box movie maker app” that allows the consumer to record and add special effects to their “play production” using a smart-device. However, there are no electronics included in the play set. With regard to the clothing-like articles contained in each kit, Legal Note 1(e) to Chapter 95 excludes articles of "fancy dress, of textiles, of chapter 61 or 62" from classification in Chapter 95. However, the articles are neither well-made/articles of fancy dress nor are they even considered garments. Therefore, this note does not apply. Accordingly, they would also not be classifiable in heading 9505. The Explanatory Notes for heading 9503 state that collections of articles, the individual items of which, if presented separately, would be classified in other headings in the Nomenclature, are classified in this heading when they are put up in a form clearly indicating their use as toys (e.g., instructional toys such as chemistry, sewing, etc., sets). The items are put up for amusement purposes as a toy dress-up set. All of the articles complement one another as children will use them while engaging in role-play activities, imitating or pretending to be a doctor, nurse, astronaut, etc. Therefore, all four “Props in a Box” play sets are principally designed for the amusement of children 3 to 12 years of age. The applicable subheading for the four “Props in a Box” kits 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 [email protected]. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division