N316147 N3 Ruling Active

The tariff classification of the SagoMini “Big City” Children’s Activity Play Set from China

Issued December 4, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The SagoMini “Big City” Children’s Activity Play Set is a creative kit made for children to create and experience imaginative play as a mayor, mail person, bus driver, or other experiences and activities, in a big city with a plastic toy figure, and cardboard cutouts. Children are encouraged to create their own play using the components in the kit. Included in the set are perforated cardboard sheets containing various items including a bus, delivery truck, buildings, vehicles, mail packages, a desk, paper eye glasses, a plastic toy figure and a parent guide for all included activities. The components of the activity set are packaged together for retail sale in a cardboard box which in itself becomes part of the Big City scene. 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 “Big City” Children’s Activity Play Set 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

N316147 December 4, 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 “Big City” Children’s Activity Play Set from China Dear Mr. Baxa: In your letter submitted on November 30, 2020, you requested a tariff classification ruling on behalf of your client, Spin Master Inc. Photographs and a description of the SagoMini “Big City” Children’s Activity Play Set were submitted with your inquiry. The SagoMini “Big City” Children’s Activity Play Set is a creative kit made for children to create and experience imaginative play as a mayor, mail person, bus driver, or other experiences and activities, in a big city with a plastic toy figure, and cardboard cutouts. Children are encouraged to create their own play using the components in the kit. Included in the set are perforated cardboard sheets containing various items including a bus, delivery truck, buildings, vehicles, mail packages, a desk, paper eye glasses, a plastic toy figure and a parent guide for all included activities. The components of the activity set are packaged together for retail sale in a cardboard box which in itself becomes part of the Big City scene. The play set is principally designed for the amusement of children 3 to 12 years of age. The applicable subheading for the SagoMini “Big City” Children’s Activity Play Set 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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