The tariff classification of the “Sesame Street Elmo Take Along Boombox” from China

N345022 January 16, 2025 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Ryan Lickfeld Geodis USA LLC 5101 S Broad Street Philadelphia, PA  19112 RE:      The tariff classification of the “Sesame Street Elmo Take Along Boombox” from China Dear Mr. Lickfeld: In your letter submitted on January 9, 2025, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Photographs and a description of the “Sesame Street Elmo Take Along Boombox”, item # 619941, were submitted with your inquiry. The article under consideration is a rectangular lights and sound toy boombox measuring 5.5” x 8” x 2”, depicting an image of Elmo’s face on the front of the toy.  The item is red, has 2 white googly eyes protruding at the top and an orange light up nose in the center.  The nose is activated when any of the three functional sound buttons are pressed.  A child can hear Elmo count, say a letter in the alphabet and a word beginning with that letter, or sing a song.  The toy boombox has a light blue carry handle and is designed for small hands.  The toy requires 2 x AAA batteries which are included with the product.  The item helps young children develop fine motor skills while encouraging learning and pretend play.  The “Sesame Street Elmo Take Along Boombox” is principally designed for the amusement of children 2 years of age and older. The applicable subheading for the “Sesame Street Elmo Take Along Boombox”, item # 619941, will be 9503.00.0071, 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: Under 3 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