The tariff classification of a “Barbie Dreamhouse Pillow Playset” from China

N246789 November 15, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Suzanne Lagay Kay Franco Manufacturing Co., Inc. 550 Prospect Street Metuchen, NJ 08840 RE: The tariff classification of a “Barbie Dreamhouse Pillow Playset” from China Dear Ms. Lagay Kay: In your letter dated October 11, 2013, you requested a tariff classification ruling. A sample of the “Barbie Dreamhouse Pillow Playset,” style PC862U, was received with your inquiry. The submitted item appears to be a pillow in the shape of a dollhouse that is printed with a house design. However, when opened a printed wardrobe design on the right side and a printed bed design on the left side are revealed. The two scenes are sewn together with a 2” gusset to create a fold and are held together with a piece of material and a hook and clasp fastener. Each scene measures approximately 16”(H) x 11.5”(W). The item is constructed of polyester and polyurethane foam inserts and there is a handle on top of the house for easy carrying. The bed contains 2 sewn-on pillows and a blanket with an opening that can accommodate a “sleeping” Barbie doll, which is not included. Children will derive amusement interacting with the wardrobe and bed scenes as part of their play environment. The item is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Barbie Dreamhouse Pillow Playset” 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 http://www.usitc.gov/tata/hts/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 James Forkan at (646) 733-3025. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division