The tariff classification of “Paw Patrol Mission Control” door way play space from China

N338391 February 29, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Cathy Yu Jakks Pacific 21749 Baker Pkwy Walnut, CA 91789 RE:      The tariff classification of “Paw Patrol Mission Control” door way play space from China Dear Ms. Yu: In your letter submitted on February 22, 2024, you requested a tariff classification ruling.  Photographs and descriptions of the “Paw Patrol Mission Control,” item number 513991, were submitted with your inquiry.  The “Paw Patrol Mission Control,” play set consists of a theatre curtain, a tension rod,  3 plush toys, a double-sided inflatable map, and a washable dry erase marker.  The 3 plush toys, depict the fictional characters: firedog Marshall, Rubble's badge, and Chickaletta the chicken, from the animated television series “Paw Patrol.”  The theatre curtain has a large rectangular opening in the middle, a fold out ledge, and a front pocket to house the inflatable map.  The tension rod holds the theater curtain in a standard size door way opening.  The play set is designed for imaginative role play for children imitating the adventurous missions of the television series characters.  The toy set is principally designed for the amusement of children 3 to 12 years of age. The applicable subheading for the “Paw Patrol Mission Control,” item number 513991, 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