The tariff classification of a toy face mask from China

N344838 January 16, 2025 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Darcy Chen ZURU 7/F, Block B, Port Building 1006 Dongmen South Road, Luohu District, Shenzhen, Guangdong Province, China518001 RE: The tariff classification of a toy face mask from China                                                                                                                    Dear Darcy Chen: In your letter submitted on December 26, 2024, you requested a tariff classification ruling.    Photographs and a description of the Zuru “XShot Tactical Mask,” item number 36776, were submitted with your inquiry. The item consists of a plastic face mask with an adjustable strap for a secure fit with openings in the nose and mouth area for ventilation.  It is designed to be worn on the face while playing games with toy “XShot Blaster” guns that shoot foam projectiles.  As noted on the retail packaging, the “XShot Tactical Mask,” is not intended to be a protective device but rather to be used as a role-play toy accessory to the “XShot Blaster” series and similar ball and dart blaster toys.  The product is principally designed for the amusement of children 8 years of age and older. The applicable subheading for the “XShot Tactical Mask,” item umber 36776, 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