N350308

N350308 July 1, 2025 CLA-2:98:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 9811.00.60 Albert Saldana Mattel, Inc. 333 Continental Boulevard El Segundo, CA 90245 RE: The tariff classification of samples of toys and toy components from China Dear Mr. Saldana: In your letter dated June 17, 2025, you requested a ruling regarding on the applicability of 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS) to a prospective importation of samples. In correspondence with this office, you confirmed you will be importing samples of toys for Toy Fair consumer events to model prospective toys for the following retail season. The subject items are identified as the Barbie Playset, Hot Wheels Track Set, Polly Pocket Compact Playset, and Barbie Reveal Playset. However, examination of the submitted samples in this office revealed that, with the exception of the Barbie Reveal Playset, each item is actually a component of the identified toy. Each submitted item is marked “Sample Not for Sale” with a pressure-sensitive label affixed to the item. In each case, the label cannot be removed without damaging the item. Heading 9811.00.60, HTSUS, provides for any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. In our opinion, your proposed marking of the submitted samples meets the requirements of this provision. Accordingly, the applicable subheading for the Barbie Playset, Hot Wheels Track Set, Polly Pocket Compact Playset and Barbie Reveal Playset samples will be 9811.00.60, HTSUS, which provides for “Any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries.” The rate of duty will be free. The holding set forth above applies only to the specific factual situation and merchandise description as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border 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 periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, (for) James Forkan Acting Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border 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 periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. 
Sincerely,
 (for) James Forkan Acting Director National Commodity Specialist Division