N276019 N2 Ruling Active

The tariff classification of an “Elena of Avalor” dress-up set from China

Issued June 15, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item consists of plastic play earrings, a plastic play headband with flowers and a plastic play bracelet packaged in a cardboard display box. All of the items are designed to resemble items the character Elena wears in the television show and are all appropriately sized for a child to use while engaging in a role-play activity as Princess Elena. The item is principally designed for the amusement of children 3 years of age and older.

CBP rationale

The applicable subheading for the “Disney Elena of Avalor Adventure Accessory 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

N276019 June 15, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Parkway Walnut, CA 91789 RE: The tariff classification of an “Elena of Avalor” dress-up set from China Dear Mr. Cervantes: In your letter dated April 26, 2016, you requested a tariff classification ruling. A sample of the “Disney Elena of Avalor Adventure Accessory Set” was submitted with your inquiry and will be returned to you under separate cover. The item consists of plastic play earrings, a plastic play headband with flowers and a plastic play bracelet packaged in a cardboard display box. All of the items are designed to resemble items the character Elena wears in the television show and are all appropriately sized for a child to use while engaging in a role-play activity as Princess Elena. The item is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Disney Elena of Avalor Adventure Accessory 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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