N326979

N326979 July 27, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 4202.19.0000; 9903.88.03 Ms. Laura Oliver A.N. Deringer, Inc. 173 West Service Road Champlain, New York 12919 RE: The tariff classification of plastic toy figures packed in a tin carry case from China Dear Ms. Oliver: In your letter dated July 7, 2022, you requested a tariff classification ruling on behalf of your client, Luppa Solutions, S.L. In the absence of a physical sample, images and product descriptions were relied upon for review. The products under consideration are thirteen PVC toy figures packaged in a decorative tin case depicting characters from the cartoon television series Masha and the Bear. Each figure, Masha (a young girl), Panda Bear, brown Bear, Masha’s Dog, Snow Princess, Hare, She-Bear, Silly Wolf, Masha Painter, Rosie (a pig), Bear Builder, Squirrell, and Penguin, measures approximately 2.25” to 4” tall. The toy figures are intended for imaginative play and are to be stored in the tin box in which they are packaged. It is further noted that the retail packaging specifies the product is intended for the amusement of children ages 3 and up. The container is akin to a traditional lunch box. You have indicated it measures approximately 13.25” x 11.5” x 2.5” and is constructed of tin plate metal. One side of the item opens and is secured closed by a latch on the top. It has a plastic handle. The article is of a durable construction and suitable for repetitive reuse. It is presented at retail with a removable, disposable packing insert. Once the packaging insert is discarded, the case has a generic interior compartment capable of containing articles beyond those with which it will be sold. The toy figures and case are not a set for tariff purposes; therefore, each will be classified separately. The applicable subheading for the PVC Masha and the Bear toy figures 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. The applicable subheading for the metal container will be 4202.19.0000, HTSUS, which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, other. The rate of duty will be 20 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4202.19.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.19.0000, 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 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