N315697

N315697 November 16, 2020 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Mark Baxa FerniaCreek Global Supply Chain Consulting Group 2208 Missouri Blvd., Suite 102 Jefferson City, MO 65109 RE: The tariff classification of the “SagoMini Forest Activity Play Set” from China Dear Mr. Baxa: In your letter submitted on November 4, 2020, you requested a tariff classification ruling on behalf of your client, Spin Master Inc. Photographs and a description of the “SagoMini Forest Activity Play Set” were submitted with your inquiry. The “SagoMini Forest Activity Play Set” is a creative kit made for children to experience imaginative play with plants and animals commonly found in a forest. Children are encouraged to create their own forest play environment using the components in the set. The product consists of one plastic toy animal figurine, one paper field guide, one paper magnifier, and six cardboard pop-out sheets of forest animals, forest food and a forest environment. Also included is a cardboard pizza and four ounces of kinetic sand for a child to make imaginative “forest food” and “mud pies.” The kit comes with three envelopes, each containing a letter from a forest “friend” along with an instructional parent guide for all included activities. The set is packaged in a cardboard box, which in itself, turns into a forest scene. The play set is principally designed for the amusement of children 3 to 12 years of age. The applicable subheading for the “SagoMini Forest Activity Play Set” 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. 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. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division