The tariff classification of the “Bluey Beach Bucket Set” from China

N337765 February 1, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Kari Aiduk Mohawk Global Logistics 123 Air Cargo Road N. Syracuse, NY 13210 RE:      The tariff classification of the “Bluey Beach Bucket Set” from China Dear Ms. Aiduk: In your letter submitted on January 25, 2024, you requested a tariff classification ruling, on behalf of your client Little Kids Inc.  Photographs and a description of the “Bluey Beach Bucket Set” were submitted with your request. The item under consideration consists of several plastic toys packaged together for retail sale.  Included in the “Bluey Beach Bucket Set” are a pail, rake, shovel, 2 sand molds, paddle ball, water tube shooter, 2 pieces of chalk with a plastic holder, a jump rope, 2  spinning tops and a yo-yo.  The items are principally designed for the amusement of children 3 years of age and older. Legal Note 4 to Chapter 95 states that heading 9503 applies to “articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3(b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.”  In addition, when applying Note 4, the toy and non-toy item(s) must complement one another to the extent that together they can be used for "amusement, diversion or play" in order to possess "the essential character of toys".  This item meets the terms of Note 4 to Chapter 95.  The overall combination of the items possesses the essential character of toys of heading 9503.   We note that the defining purpose of the “Bluey Beach Bucket Set” is to promote amusement and a sense of fun that is of the type normally derived from items we commonly recognize as toys.  The combination of the components in the “Bluey Beach Bucket Set” has the essential character of toys. It is the opinion of this office that the non-toy items add to the amusement value of the toys with which they are packaged.  The applicable subheading for the “Bluey Beach Bucket Set,” 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. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection.  If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation. 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 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