The tariff classification of a “Disney Princess Set” from China

N361341June 1, 2026CLA-2-95:OT:RR:NC:N4:424
CATEGORY: Classification
TARIFF NO.: 9503.00.0073; 9505.90.6000; 9615.11.5000
Ryan LickfeldGeodis USA LLC5101 S Broad StreetPhiladelphia, PA 19112RE: The tariff classification of a “Disney Princess Set” from ChinaDear Mr. Lickfeld:In your letter dated
May 7, 2026
, you requested a tariff classification ruling on behalf of your client, CVSPharmacy, Inc.Two samples of a “Disney Princess Set,” item # 736288, were received with your inquiry. The subjectmerchandise includes a Disney princess doll measuring approximately 12.5” tall, a children’s skirt size 4-6X,and a plastic tiara/hair slide. The flimsy man-made textile skirt features a narrow exposed elastic waist stitched on with a single line of long, loose straight stitching. The waist and hem bottom have large, visible, loose overlock stitching. The tiara is made of plastic and features imitation gemstones and a comb that allows it to be secured onto a child’s head.Both the tiara, and the children’s skirt, have a similar or same motif as the doll’s garment.The “Disney Princess Set” is principally designed for the amusement of children 3 years of age and older.The components of the “Disney Princess Set” do not constitute a set for classification purposes. While thecostume skirt for the child matches the dress on the doll and they are packaged together, the collection ofarticles are not related to a common activity, nor are they put up together to meet a particular need. Playingwith a doll and dressing up to resemble one’s doll are two separate and distinct activities. Since the items arenot a set for tariff purposes, each item in the retail package must be separately classified.The applicable subheading for the Disney doll will be 9503.00.0073, Harmonized Tariff Schedule of theUnited 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 15U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years ofage.” The general rate of duty will be Free.
The applicable subheading for the children’s flimsy skirt will be 9505.90.6000, HTSUS, which provides for“Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts andaccessories thereof: Other: Other.” The general rate of duty will be free.The applicable subheading for the tiara/hair slide will be 9615.11.5000, HTSUS, which provides for “combs,hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those ofheading 8516, and parts thereof: combs, hair-slides and the like: of hard rubber or plastics: other: other.” Thegeneral rate of duty is Free.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations ifthey copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs andBorder Protection. If you are an authorized importer of the product we recommend notifying your localCustoms office prior to importation.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Irene Tsiavos at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division