N318634 N3 Ruling Active

The tariff classification of the “Disney Magnetic Dress Up Closet Activity” from China

Issued April 6, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The “Disney Magnetic Dress Up Closet Activity, Item #299424” consists of a children’s paper doll playset and comes in 2 varieties, a Disney Princess set or a Minnie Mouse set. Each playset contains 2 magnetized paper dolls with paperboard stands, 4 magnetized paper gowns, 2 sheets of printed paper stickers, 2 sheets of plastic gemstone stickers, 2 sheets of adhesive polyester ribbons and trimmings, and a plastic storage container shaped like a mirrored wardrobe that can hold all of the components in the set. A child can dress the paper dolls in the magnetized gowns and embellish the gowns with the stickers and trimmings. The toy playset is principally designed for the amusement of children 3 years of age and older.

CBP rationale

The applicable subheading for the “Disney Magnetic Dress Up Closet Activity” 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

N318634 April 6, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 David Prata CVS Pharmacy, Inc. Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of the “Disney Magnetic Dress Up Closet Activity” from China Dear Mr. Prata: In your letter submitted on March 31, 2021, you requested a tariff classification ruling. Photographs and a description of the “Disney Magnetic Dress Up Closet Activity” were submitted with your inquiry. The “Disney Magnetic Dress Up Closet Activity, Item #299424” consists of a children’s paper doll playset and comes in 2 varieties, a Disney Princess set or a Minnie Mouse set. Each playset contains 2 magnetized paper dolls with paperboard stands, 4 magnetized paper gowns, 2 sheets of printed paper stickers, 2 sheets of plastic gemstone stickers, 2 sheets of adhesive polyester ribbons and trimmings, and a plastic storage container shaped like a mirrored wardrobe that can hold all of the components in the set. A child can dress the paper dolls in the magnetized gowns and embellish the gowns with the stickers and trimmings. The toy playset is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Disney Magnetic Dress Up Closet Activity” 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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