The tariff classification of a plastic “Collectable Title WWE Championship Belt” from China.

N301687 December 4, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of a plastic “Collectable Title WWE Championship Belt” from China. Dear Mr. Cervantes: In your letter dated November 6, 2018, you requested a tariff classification ruling. You submitted a sample of an item identified as item number 78485, a “Collectable Title WWE Championship Belt.” The officially licensed, plastic replica belt consists of three gold plates encrusted with plastic gems, affixed to a faux leather belt. The adjustable belt features seven row of snaps and can fit up to a 46” waist. The realistic center plate measures approximately 10” in diameter. The belt is packed in a durable cardboard collector box with window. You suggest that the correct classification for this item would be 9503.00.0073 as a child’s toy intended for role play, this office does not agree. While CBP has issued numerous rulings on products put up for amusement purposes as toys that children will use to role-play, the basis for these decisions was that the components were put up in a manner indicating their use as toys and were of the kind of articles designed purely for the amusement of children in pretending to be “grown-up” or in acting out a particular person or profession. Review of the product sample and packaging confirms that this item is intended for adults. As noted on the retail packaging, the replica belt itself can accommodate up to a 46 inch waist and is intended for adult use only. This product is not intended to be worn by a child pretending to emulate a WWE champ. The applicable subheading for item number 78485, a “Collectable Title WWE Championship Belt.” will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.” The rate of duty will be 5.3 percent ad valorem. 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 the 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division