The tariff classification of “Disney’s Junior Alice Tea Party Kit” from China

N324556 March 18, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Joseph Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of “Disney’s Junior Alice Tea Party Kit” from China Dear Mr. Kenny: In your letter submitted on February 28, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. Photographs and a description of the “Disney’s Junior Alice Tea Party Kit” were submitted with your inquiry. “Disney’s Junior Alice Tea Party Kit,” item number 703320, is a kit developed for children to experience imaginative roleplay by hosting or attending Alice in Wonderland’s magical tea party. The playset features a 32-page 7” x 9” activity book which includes 4 recipes, 4 name place cards, 4 thank you cards and 4 display stand treat cards. Also included are 4 tea party invitations, a 3-tier popup treat display stand, a pop-up teapot centerpiece, 4 pop-up teacups, 4 plates and a 10”W x 10”H x 1.5”D storage box. All of the items in the set are entirely made from paper. The size, construction, and marketing of the item indicate that it is designed for in a limited capacity as a toy, principally designed for the amusement of children ages 4 to 8 years of age. The applicable subheading for “Disney’s Junior Alice Tea Party Kit” 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 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