The tariff classification of “Minion Tie-Back Buddies” from China

N263631 April 28, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect St. Metuchen, NJ 08840 RE: The tariff classification of “Minion Tie-Back Buddies” from China Dear Ms. Kay: In your letter dated April 10, 2015, you requested a tariff classification ruling. A sample of the “Minion Tie-Back Buddies” was submitted with your inquiry. The item consists of a pair of three-dimensional plush “Minion” character figures, from the movie “Despicable Me,” that contain two 3” fabric strips with hook and loop closures sewn onto the back. Each figure measures approximately 6” (H) x 4” (W) x 1.5” (D) and is constructed from 100% polyester fabric. The item can be used to wrap around a curtain to allow light into a child’s room. While this product may function as a tie-back, the item is of the same class or kind as other stuffed toy figures. Due to its cartoon-like appearance and play value it is considered to function primarily as a source of amusement. The “Minion Tie-Back Buddies” is principally designed for the amusement of children three to twelve years of age. The applicable subheading for “Minion Tie-Back Buddies” 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 james.p.forkan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division