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

N317167 February 5, 2021 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 Vacation Children’s Activity Play Set” from China Dear Mr. Baxa: In your letter submitted on January 26, 2021, you requested a tariff classification ruling on behalf of your client, Spin Master Inc. Photographs and a description of the “SagoMini Vacation Children’s Activity Play Set” were submitted with your inquiry. The SagoMini “Vacation” Children’s Activity Play Set is a creative kit made for children to create and experience imaginative role play. It consists of a cardboard beach scene that also includes a smoothie stand with play money, and a pretend beach paddle ball game made from pop-out cardboard items. The kit also contains Kinetic Sand that compliments the provided paper beach scene that a child can explore ways in which to create a mini sand castle. Children are encouraged to create their own play using the components in the kit. Along with the 4 ounces of Kinetic Sand, the kit also consists of cardboard packaging that transforms into a play smoothie stand, paper play money, cardboard pop-outs of the beach paddle game paddles, a small foam ball, a paper beach scene for the play area, stickers, pop-out cardboard beach items including a cardboard palm tree, a plastic toy figure, and a parent guide for all of the included activities. Three envelopes and an introductory letter organize each of the activities contained in the package. The components are packaged together for retail sale into one activity play kit. The kit is principally designed for the entertainment of children 3 to 12 years of age. The applicable subheading for the “SagoMini Vacation 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