The tariff classification for the “Minnie Fashion Accessory Set” from China

N339339 April 22, 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 for the “Minnie Fashion Accessory Set” from China Dear Ms. Yu:                                                                                                  In your letter submitted on April 8, 2024, you requested a tariff classification ruling.  A sample of the “Minnie Fashion Accessory Set” was submitted for our review, and will be returned as requested.  The product under consideration is identified as item number 239064, the Disney Junior “Minnie Fashion Accessory Set.”  The 6-piece fashion set is comprised of a molded plastic toy comb and a rigid nonfunctional toy brush, 2 bow-shaped plastic hair barrettes, a plastic toy lipstick, packaged together in a small transparent heart-shaped zippered purse featuring an image of Minnie Mouse as well as a colorful bow.  The play set is designed for imaginative role play for children imitating a fancy lady.  The item is principally designed for the amusement of children ages 3 years and older.   The applicable subheading Disney Junior “Minnie Fashion Accessory Set,” item number 239064, 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, please contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division