The tariff classification of a doll with toy accessories from China.

N347069
March 28, 2025
CLA-2-39:OT:RR:NC:N4:415
CATEGORY: Classification
TARIFF NO.: 9503.00.0073, 9903.01.24
Renee Esquer Mattel, Inc. 333 Continental Blvd. El Segundo, CA 90245 RE: The tariff classification of a doll with toy accessories from China. Dear Renee Esquer: In your letter dated March 24, 2025, you requested a tariff classification ruling. Photographs and a description of the Monster High® Reel Drama™ Cleo De Nile™ Doll and accessories, item #JDR65, were submitted with your inquiry. The article under consideration is a Monster High® Reel Drama™ Cleo De Nile™ Doll measuring 10.75" tall with an accompanying doll stand. The doll has articulated joints that allow her arms and legs to bend and move. The doll also comes with a plastic pet cobra and 2 paper items referred to as “posters,” each measuring 2.5" x 1.75" (mini poster doll size) and 11.75" x 8.25" (letter size). The Monster High® Reel Drama™ Cleo De Nile™ Doll and accessories are principally designed for the amusement of children 6 years of age and older. The letter sized paper poster shall be disregarded as a de minimis article for classification purposes. The applicable subheading for the Monster High® Reel Drama™ Cleo De Nile™ Doll and accessories, item # #JDR65, 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. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings

9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. ?At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9503.00.0073, HTSUS, listed above. 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 and Border Protection 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