The tariff classification of  the “RPG Ultimate Journey Miniatures” from China

N335058 September 22, 2023 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Mr. Henry de Miranda Fantastic Art Studios 799 Crandon Boulevard Miami, FL 33149 RE:      The tariff classification of  the “RPG Ultimate Journey: Miniatures” from China Dear Mr. de Miranda: In your letter submitted on August 29, 2023, you requested a tariff classification ruling.  Photographs and a description were submitted with your inquiry.  The articles under consideration are referred to as “RPG Ultimate Journey: Miniatures.”  No part numbers or item numbers were provided.  The RPG (role-play game) miniature figures are made from casted polyurethane and range in size from 4 to 16 centimeters tall.  You state there are 120 figures in total which are molded into fine art miniature fantasy characters with realistic features.  These figures depict classic and generic characters such as barbarians, monsters, vampires, angels, and the like.  We note these collectable items have manipulative play value, as they come unassembled with interchangeable parts such as heads, arms, and weapons.  The parts are durable, easily exchangeable, and crafted for repetitive use.  The RPG miniatures are principally designed for the amusement of children ages 12 and older.   The applicable subheading for the “RPG Ultimate Journey: Miniatures” will be 9503.00.0090, 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…Other.”  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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division