The tariff classification of a “My Little Pony Ponytails BFFs” from Vietnam

N329719 December 19, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Gabriela Lockney Hasbro Inc. One Hasbro Place Providence, RI 02903 RE: The tariff classification of a “My Little Pony Ponytails BFFs” from Vietnam Dear Ms. Lockney: In your letter submitted December 5, 2022, you requested a tariff classification. Photographs and a description of the “My Little Pony Ponytails BFFs” were received with your inquiry. The “My Little Pony Ponytails BFFs”, item number F8703, is comprised of two plastic My Little Pony toys and four plastic charms packed in a plastic heart shaped carry case. The toy ponies are one inch tall, and feature long braided tails which are permanently attached to the pony by a plastic loop. The heart shape plastic carry case contains custom dividers to hold the ponies and charms and measures approximately 4.28” W x 3.07” H x 1.22” D. Additionally, there are twenty-four (24) charm sculptures in two (2) assorted colors for a total of forty-eight (48) charms in the MLP Ponytails BFFs line, measuring between approximately 0.75” H and .9” H. The pony toys are on the same scale as the ponies in Hasbro’s existing My Little Pony toy line and can be used to play with other “My Little Pony Mini World Playsets.” MLP Ponytails BFFS pony toys feature long braided doll hair tails for hair play fun. The tail is permanently attached to the pony through a plastic loop in the back of the pony figure that cannot be removed. There are two clips affixed to each of the tails and one breakaway clasp. The “My Little Pony Ponytails BFFs” are principally designed for the amusement of children 3 years of age and older. You suggest classification of the “My Little Pony Ponytails BFFs,” item number F8703, as a toy under 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The Explanatory Notes (EN) to the Harmonized Tariff Schedule of the United States (HTSUS), constitute the official interpretation of the tariff at the international level. EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.” The “My Little Pony Ponytails BFFs” are prima facie classifiable under two headings, both as an article of imitation jewelry in Chapter 71 and as a toy in Chapter 95. By application of GRI 3(c), the goods shall be classified in the heading that occurs last in numerical order, which is in Chapter 95. The applicable subheading for the “My Little Pony Ponytails BFFs”, will be 9503.00.0073, 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