The tariff classification of a “Girl Doll” from China

N351155
July 17, 2025
CLA-2-95:OT:RR:NC:N3:356
CATEGORY: Classification
TARIFF NO.: 9503.00.0090; 9903.01.24; 9903.01.25
Mr. Ryan Lickfeld Geodis USA LLC 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a “Girl Doll” from China Dear Mr. Lickfeld: In your letter submitted July 9, 2025, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Photographs and descriptions of the “Girl Doll” plush figure, item 650699, were received with your inquiry. The item is a decorative rag doll measuring 18.5 inches in length. The doll has white braided pigtails and is wearing a white fuzzy hat, white fuzzy sweater, a gold shimmering tutu dress and gold fabric booties. The body is composed of fabric and polyester fiberfill with a weighted bottom section containing gravel. The weight from the gravel provides the stability needed for the doll to sit on a shelf. You suggest classification of the item under subheading 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the “Girl Doll,” item 650699, will be 9503.00.0090, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys… dolls, other toys… puzzles of all kinds; parts and accessories thereof… Other.” The column one, general 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 9503.00.0090, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the

Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 9503.00.0090, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current. 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 Maryalice Nowak at [email protected].
Sincerely,
(for) James Forkan Acting Director National Commodity Specialist Division