The tariff classification of the “5 Surprise” collectable toy products from China

N292992 January 19, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Zita Pan  Zuru LLC. 228 Nevada Street El Segundo, CA 90245 RE: The tariff classification of the “5 Surprise” collectable toy products from China Dear Ms. Pan: In your letter dated December 22, 2017, you requested a tariff classification ruling. Descriptive literature and samples of the “5 Surprise” collectable toy products, item 7701 (boys) and item 7702 (girls), were submitted with your inquiry. Each item consists of a round plastic capsule, approximately 3.5 inches in diameter that opens into 5 separate segments. The capsules are packaged in colorful plastic wrap indicating that there are “150 Toys To Collect” and contain “5 Different Toys To Unbox Inside!” with representative pictures of some of the possible “collectable toys” that may be contained within each of the 5 segments. The labels for each item also feature “collectable toys” that are associated with each gender-specific item. To open the capsule, you unwrap the outer packaging label, pull the tab at the top of the sphere and the 5 segments fall open. Each segment has a plastic film that is peeled back and removed to reveal a “collectable toy” within each of the 5 segments. In your submission you state there are over 300 “collectable toys” to unbox. Some of the items include slime, balloons, army men, toy cars, balls, and miniature pet figures. The quality and whimsical appearance of the components and the manner in which they are put up for sale indicates their use as toys. The “5 Surprise” collectable toy products are principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “5 Surprise” collectable toy products 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division