The tariff classification of the “Mensch on a Bench” play set from China

N279492 October 5, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Joseph Castronova Walgreens 304 Wilmont Rd. MS 3163 Deerfield, IL 60015 RE: The tariff classification of the “Mensch on a Bench” play set from China Dear Mr. Castronova In your letter dated September 14, 2016, you requested a tariff classification ruling. A sample of “Mensch on a Bench” play set, Walgreen’s Item Code (WIC) 967741, was received with your inquiry. The item contains “Mensch,” a full-figured plush figure named Moshe, a hardcover story book illustrated with colored pictures and a play environment consisting of a cardboard bench, table and Menorah (the Hebrew word for candelabra). The book tells the story of a fictional character, “Moshe the Mensch,” (a Yiddish expression referring to a person of honor and integrity) who assisted Judah the Maccabee in the time of the Temple, by watching over the Menorah and keeping the children occupied. The book is designed to be interactive with the doll and play environment for it presents the reader with a list of eight rules on how to manipulate the doll throughout the days of Hanukkah (e.g. pretending Mensch is actually lighting the candles), in order to maximize the amusement factor. The essential character of the set is imparted by the plush doll. The item is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Mensch on a Bench” 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