The tariff classification of toy pom poms from China

N306397 October 11, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Douglas Saker L.E. Coppersmith, Inc. 525 S. Douglas Street #100 El Segundo, CA 90245 RE: The tariff classification of toy pom poms from China Dear Mr. Saker: In your letter dated September 19, 2019, you requested a tariff classification ruling on behalf of your client, What Kids Want Inc. Five samples of Disney Pom Poms, Item 28903, were submitted with your inquiry and will be returned under separate cover. The item consists of a pair of pomp poms made of plastic handheld sticks, measuring approximately 6” in length topped with a 2” picture of a Disney character along with colorful streamers. The samples provided for review were blue “Disney Frozen Pom Poms,” pink “Disney Minnie Pom Poms,” pink “Disney Princess Pom Poms,” purple “Disney Doc McStuffins Pom Poms,” and purple “Disney Sofia the First Pom Poms.” The child-sized products are flimsily made and are easily recognizable as toys. The pom poms are principally designed and marketed for children ages 3 years and over to be used as role play items. The applicable subheading for the “Disney Pom Poms” will be 9503.00.0073, 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. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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