The tariff classification of the “Polly Pocket™ Fairy Meadow™ Ring and Case” from China

N342342 September 3, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Christopher Gomez Mattel, Inc. 333 Continental Blvd. El Segundo, CA 90245 RE:      The tariff classification of the “Polly Pocket™ Fairy Meadow™ Ring and Case” from China Dear Mr. Gomez: In your letter submitted on August 27, 2024, you requested a tariff classification ruling.  Photographs and a description of the “Polly Pocket™ Fairy Meadow™ Ring and Case,” item number JCB25, were submitted with your inquiry.  The product under consideration, identified as item number JCB25, consists of a plastic oversized adjustable toy ring with a removable micro fairy doll and a heart shaped case.  The ring is fashioned in the form of a lily pad possessing a pink flower on a yellow base with a removable miniature “Polly Pocket” doll in the center.  The interior of the ring case has 2 different play environments with one side containing a blue pond, lily pad flowers, 4 fish, a turtle and a removable frog prince wearing a crown on its head.  The other side of the case encloses a meadow scene with a spotted yellow and red mushroom, as well as pink and red flowers.  The play environment is designed to interact with the “Polly Pocket” doll from the ring, that when used together, promote imaginative play.  The toy ring and case are principally designed for the amusement of children ages 4 years and older.   The applicable subheading for the “Polly Pocket™ Fairy Meadow™ Ring and Case,” item number JCB25, 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