The tariff classification of toy minifigure apparel from Spain

N363652August 13, 2026CLA-2-95:OT:RR:NC:N4:424
CATEGORY: Classification
TARIFF NO.: 9503.00.0090
Anna BitangaAnna Lissa Bitanga AlcantaraCarrer del Pensament 14BPalma 07014SpainRE: The tariff classification of toy minifigure apparel from SpainDear Ms. Bitanga:In your letter dated
July 24, 2026
, you requested a tariff classification ruling.Photographs and descriptive literature were provided for our review.The subject mini apparel is composed of synthetic fabric and designed to be worn by standard plasticminifigures and Lego® people. All the pieces are laser-cut and sized to fit a standard 4 centimeters (1.57inches) tall minifigure toy. The items submitted are the:“Baldric,” a strap that crosses the shoulder and torso, allowing a sword to hang at the hip.“Tabard,” a piece that goes around the waist and over the neck, covering the torso front and back.“Hood,” a piece that wraps around the head.“Cloak,” a cape that covers the shoulders and lays flat on the back.“Tattered Loincloth,” a piece that connects between the legs to fully cover the hip area from front toback.These items are marketed primarily to hobbyist, minifigure photographers, adult collectors, and displayenthusiasts. You suggest that the minifigure fabric accessories fall under subheading 9503.00.0090, Harmonized TariffSchedule of the United States (HTSUS). We agree.
The applicable subheading for the subject merchandise 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 andaccessories thereof… Other.” The general rate of duty will be 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/.The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unlessexcepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in aconspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) willpermit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the countryof origin of the article. Please ensure that these requirements are satisfied.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.Further, you indicated you had questions concerning product safety requirements. Since this merchandisemay be subject to the laws and regulations of the Consumer Product Safety Act. Import complianceinformation may be obtained by contacting the U.S. Consumer Product Safety Commission (CPSC) at 4330East West Highway, Bethesda, MD 20814, telephone (301) 504-7912.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