The tariff classification of the “Rainbocorns” plush toy sets from China

N335331 September 22, 2023 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Darcy Chen ZURU Address 7/F, Tower B, Port Building, 1006 Dongmen South Rd, Luohu, Shenzhen, China 518001 RE:      The tariff classification of the “Rainbocorns” plush toy sets from China Dear Ms. Chen: In your letter submitted on September 15, 2023, you requested a tariff classification ruling.  Photographs and a description of the “Rainbocorns Unicorn Rescue,” Item Number 9262, and the “Rainbocorns Mermaidcorn Surprise,” Item Number 9283, were submitted with your inquiry.  Each item features a plush stuffed animal packaged for retail sale in an egg shaped container along with small toy items intended for play in the theme and activity highlighted. The first product is the “Rainbocorns Unicorn Rescue,” Item Number 9262, featuring medical care activities centered around the toy unicorn.  The unicorn is a plush stuffed animal that comes in pink, blue or white and features a full face, unicorn horn, a horse’s mane, 4 legs, and a large vinyl heart sewn on its belly.  The plush toy measures approximately 29.1(L) x 25.8(H) x 37.3(W) centimeters and includes 29 small toy items intended for play in the activity featured.  The items included with the stuffed animal are described and listed as: “Unicorn Egg,” “Reveal 'n' Heal Heart,” “3 Boo-Boocorns Eggs,” “3 Dr. Boo-Boocorns,” a nurse’s headband with a unicorn horn, “Magic Healing Wand,” “Magical Slime,” “Rainbocorns Poop,” “Get Well Soon Card,” “Body Check Report,” “2 X-ray Stickers,” “3 Strings,” a “Pack of Beads,” and “3 Charms.” The “Rainbocorns Unicorn Rescue” is principally designed for the amusement of children ages 3 years and older. The second product is the “Rainbocorns Mermaidcorn,” Item Number 9283, promoting an under the sea theme of mermaid play.  The plush “Mermaidcorns” stuffed animals come in an assortment of 6 characters, a cow, bunny, elephant, flamingo, kitten, and puppy.   Each of the “Mermaidcorns” feature a full face, unicorn horn, arms, a glittery mermaid tail fin, and a large heart sewn on its belly.  The plush toy measures approximately 23.0(L) x 24.0(H) x 28.0(W) centimeters and includes 44 small toy items intended for play in the activity featured.  The items included with the stuffed animal are described and listed as: “Magic Egg,” “Removable Water Globe Horn,” “Bag of Magic Sand,” a paper “Certificate,” “Scratch Map,” “24x Gems,” “String,” “Bubble Dish,” “Bubble Wand,” “Pack Bubble Mixture,” “7 Stickers,” “2 Hair Clips,” and a “Collectors' Guide.”  The “Rainbocorns Mermaidcorn” is principally designed for the amusement of children ages 3 years and older. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs).  GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes (together known as legal notes).  In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order. The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to Rule 3(b) that the term “goods put up in sets for retail sale” means goods which:  (a) consist of at least two different articles that are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to end users without repacking.  In this case, all three criteria are met, and both the “Rainbocorns Unicorn Rescue” and the “Rainbocorns Mermaidcorn” qualify as sets. We note that in both cases the items are intended for role play and the essential character is imparted by the plush stuffed animal. The applicable subheading for the “Rainbocorns Unicorn Rescue,” Item Number 9262, and “Rainbocorns  Mermaidcorn,” Item Number 9283, 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division