N315696 N3 Ruling Active

The tariff classification of the “SagoMini Farm Activity Play Set” from China

Issued November 13, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The “SagoMini Farm Activity Play Set” is a creative kit made for children to experience imaginative play with vegetables and animals commonly raised on a farm. Children are encouraged to create their own play using the components in the kit which consist of one small plastic toy figure, six cardboard cutout vegetables, cardboard cutouts of a rake and a watering can, twenty-four pieces of play money bills and one paper chicken cutout with three plastic eggs in paper grass. The kit also includes a felt fabric mane and stickers, for a child to create a do- it- yourself play horse, and one instructional parent guide for all included activities. All of the items of the set are packaged together in a cardboard box, which transforms into a “farm stand” that is used to sell the vegetables and eggs produced on the farm. The play set is principally designed for the amusement of children 3 to 12 years of age.

CBP rationale

The applicable subheading for the “SagoMini Farm Activity Play Set” kit 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

N315696 November 13, 2020 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Mark Baxa FerniaCreek Global Supply Chain Consulting Group 2208 Missouri Blvd., Suite 102 Jefferson City, MO 65109 RE: The tariff classification of the “SagoMini Farm Activity Play Set” from China Dear Mr. Baxa: In your letter submitted on November 4, 2020, you requested a tariff classification ruling on behalf of your client, Spin Master Inc. Photographs and a description of the “SagoMini Farm Activity Play Set” were submitted with your inquiry. The “SagoMini Farm Activity Play Set” is a creative kit made for children to experience imaginative play with vegetables and animals commonly raised on a farm. Children are encouraged to create their own play using the components in the kit which consist of one small plastic toy figure, six cardboard cutout vegetables, cardboard cutouts of a rake and a watering can, twenty-four pieces of play money bills and one paper chicken cutout with three plastic eggs in paper grass. The kit also includes a felt fabric mane and stickers, for a child to create a do- it- yourself play horse, and one instructional parent guide for all included activities. All of the items of the set are packaged together in a cardboard box, which transforms into a “farm stand” that is used to sell the vegetables and eggs produced on the farm. The play set is principally designed for the amusement of children 3 to 12 years of age. The applicable subheading for the “SagoMini Farm Activity Play Set” kit 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

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