The tariff classification of the Light N’ Sparkle Elsa doll figurine from China

N308592 January 8, 2020 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Louis Shoichet Sandler, Travis & Rosenberg, P.A. 551 5th Avenue Suite 11100 New York, NY 10176 RE: The tariff classification of the Light N’ Sparkle Elsa doll figurine from China Dear Mr. Shoichet: In your letter submitted December 17, 2019, you requested a tariff classification ruling on behalf of your client, Tara Toy Corp. A prototype sample of the Disney Frozen II Light N’ Sparkle Elsa doll was submitted with your request. The product will also be available in two other styles: Light N’ Sparkle Princess and Light N’ Sparkle Barbie. Each doll consists of a plastic full figure three-dimensional representation of a human female figure depicting popular children’s characters that are dressed in translucent full-length gowns and are standing on a circular plastic base. The doll figurines measure 12” high (including the base) by 4.5” wide by 4.5” deep and feature a battery powered interior light and fan. Turning on the power causes the gown to light up and sparkle in an amusing manner. Also included are two coloring markers, an assortment of jewel-like stickers with adhesive backs and one glitter tube brush to apply a glitter coating. These items are for use in decorating the gowns so that the child can engage in role play by pretending to dress the doll in various bejeweled gowns. The figurines are principally designed for the amusement of children 3 years of age and older. The applicable subheading for the Light ‘N Sparkle doll figurines 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