The tariff classification of “Zuru’s Smashers Horror House” activity kit from China

N338832 March 26, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Alexander Kopp CVS Pharmacy Inc. One CVS Drive Woonsocket, RI 02895 RE:      The tariff classification of “Zuru’s Smashers Horror House” activity kit from China                                                                                                                    Dear Mr. Kopp: In your letter submitted on March 12, 2024, you requested a tariff classification ruling.  Photographs and a description were submitted with your inquiry.  The article under consideration, “CVS Pharmacy item #389069,” is a “Zuru Smashers Horror House” dig and build activity kit.  The product contains 12 play toys including a coffin, a shovel, a mummy, a monster, a hand bone, and a load of sand and packet of slime.  The monster figure that is included comes with arms, legs, head, torso, tail, and club, all detached and is easily attachable by snapping the pieces together.  The monster is one in a series of collectables in the Horror House motif.  The objective of this kit is to “smash” open the coffin, dissect the mummy, dig out the monster body parts, and have fun assembling them over and over.  Also included is a lithographically printed collector’s card, an instruction sheet and a collector’s guide.  The activity kit is principally designed for the amusement of children ages 3 years of age and older. The applicable subheading for “CVS Pharmacy, item #389069, Zuru Smashers Horror House,” 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. 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, contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division