The tariff classification for the Paw Patrol “Pop Up Pretend™ Suitcase,” from China

N339880 May 17, 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 Paw Patrol “Pop Up Pretend™ Suitcase,” from China Dear Ms. Yu:                                                                                                  In your letter submitted on May 2, 2024, you requested a tariff classification ruling.  Photographs and a description of the Paw Patrol “Pop Up Pretend™ Suitcase,” item # 612101, were submitted with your inquiry. The Paw Patrol “Pop Up Pretend™ Suitcase” consists of a play environment that folds up to emulate a suitcase measuring 6.5” deep x 17” tall x 11.7” wide.  The toy suitcase is made of plastic, has a handle, 2 wheels, a latch and an image of the Paw Patrol characters covering one side of the case’s exterior.  Included with the case are 4 nonfunctional plastic toy accessories: a flashlight, wrist watch, Paw Patrol badge, and a walkie-talkie.  The case opens and expands to become a “command center” resembling a computer on 4 legs measuring 36” tall x 10” deep (23.9” deep with the lid attached) x 12” wide.  A mylar reflective sticker serves as the computer screen and molded Paw Patrol emblem shapes make up the surface of the keyboard.  Two small storage trays are included with the case that can be attached to either side of the keyboard.  The toy suitcase does not have significant storage capabilities and is purely an imaginative play environment.  The item is principally designed for the amusement of children ages 3 years and older. The applicable subheading for the “Pop Up Pretend™ Suitcase,” item # 612101, 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