The tariff classification of the “Baby Alive Foodie Cuties Playset” from Vietnam

N318343 April 2, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Gabriela Lockney Hasbro, Inc. One Hasbro Place Providence, RI 02903 RE: The tariff classification of the “Baby Alive Foodie Cuties Playset” from Vietnam Dear Ms. Lockney: In your letter dated March 16, 2021, you requested a tariff classification ruling. Photographs and a description of the “Baby Alive Foodie Cuties Playset” were submitted with your inquiry. The “Baby Alive Foodie Cuties, Item # F3551” product line will be available in 8 different themed versions. Each themed version will consist of a posable doll measuring 3.10” tall with 10 different doll-sized plastic accessories and a plastic “lunch box” clam shell case, measuring 6.27” x 1.87” x 5.49”, that serves as a play environment when left in an open position. For each version, the play lunch boxes appear the same from the outside, however the contents of each play set will differ as each set will feature a toy doll, 2 reversable play scenes and 10 doll- sized accessories that correspond to one of the 8 different themes. The item is considered a “blind offering”, meaning the consumer will not know which version they are getting until the play lunch box is opened to reveal the contents. The interior of each play lunch box features a play scene permanently affixed to pegs which allow the doll and accessories (that are constructed with a hole/notch at their base) to be mounted onto the posts. Each set includes assorted toy doll accessories that vary according to each theme and 2 unique, reversible play scene story inserts that fit into the top and bottom of the lunch box to expand and enhance the story telling possibilities of each play lunch box. The case’s exterior is constructed to include protruding notched tabs that facilitate connecting multiple cases together thereby expanding the play environment. The toy playsets are principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Baby Alive Foodie Cuties, Item # F3551” product line 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