The tariff classification of a pet carrier toy from China

N335354 September 28, 2023 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Jason Yiu Playgo Toys Enterprises Limited 12/F, Tower 1 Tsim Sha Tsui East, Hong Kong China RE:      The tariff classification of a pet carrier toy from China Dear Mr. Yiu: In your letter submitted on September 18, 2023, you requested a tariff classification ruling.  Photographs and a description of the pet carrier toy, item # OEM122, were submitted with your inquiry. The article under consideration is a pet carrier toy which is comprised of a plastic carrying case in the shape of a backpack with two nylon straps, a plush miniature pet approximately 6” tall, and an assortment of miniature accessories for feeding and grooming the pet.  The dimensions of the pet carrier are 8.75” (L) x 6.5” (W) x 12” (H).  The two sides of the carrier swivel out and the top flips up to reveal a play environment where the child can use their imagination to roleplay as a pet owner.  The carrier contains plastic toy accessories which include a food bowl, food, an empty pet food can, 2 pet collars, a blow dryer, brush, comb, clippers, buzzer, and 2 cards that read “PET GROOMING” and “PET BEAUTY.”  We note that all of the items are flimsily constructed, non-functional, and will be used by the child to pretend to groom and care for the plush pet.  The pet carrier toy and toy accessories are principally designed for the amusement of children 4 years of age and older. The applicable subheading for the pet carrier toy , item OEM122, 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 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