N316148 N3 Ruling Active

The tariff classification of the “SagoMini Bug Builder 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 Bug Builder Children’s Activity Play Set” is a creative kit made for children to create and experience imaginative play with a plastic toy figure, cardboard pop-outs of bugs, bug parts, a picnic game, and shredded paper used as “play dirt”. Children are encouraged to create their own play using the components in the kit. The item is packaged as a kit in a cardboard box that becomes part of the Bug Builder play scene which holds the “play dirt”. The multiple pop-out cardboard sheets contain various bug-like characters, a play game, two small packages of light weight air-dry clay, and one parent guide for all included activities. The components are packaged together for retail sale into one activity play kit. 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 Bug Builder Children’s 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

N316148 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 Bug Builder 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 Bug Builder Children’s Activity Play Set” were submitted with your inquiry. The “SagoMini Bug Builder Children’s Activity Play Set” is a creative kit made for children to create and experience imaginative play with a plastic toy figure, cardboard pop-outs of bugs, bug parts, a picnic game, and shredded paper used as “play dirt”. Children are encouraged to create their own play using the components in the kit. The item is packaged as a kit in a cardboard box that becomes part of the Bug Builder play scene which holds the “play dirt”. The multiple pop-out cardboard sheets contain various bug-like characters, a play game, two small packages of light weight air-dry clay, and one parent guide for all included activities. The components are packaged together for retail sale into one activity play kit. The play set is principally designed for the amusement of children 3 to 12 years of age. The applicable subheading for the “SagoMini Bug Builder Children’s 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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