The tariff classification of a portable doll house with toy furnishings

N338287 February 29, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Albert Saldana Mattel, Inc. 333 Continental Blvd. El Segundo, CA 90245 RE:      The tariff classification of a portable doll house with toy furnishings Dear Mr. Saldana: In your letter submitted on February 19, 2024, you requested a tariff classification ruling.  Photographs and descriptions of a portable doll house with toy furnishings were submitted with your inquiry.  The product under consideration is a portable doll house that is designed and decorated to resemble a 2-story house.  It is made of medium-density fiberboard (MDF) measuring 20.7cm (H) x 30cm (W) x 11cm (D). The doll house includes miniature toy furnishings consisting of a ladder, book case with 8 cube shaped storage units, a bar table with 2 bar stools, one kitchen sink, a rocking horse, a printed wall art painting, wall mirror, door mat, round living room carpet, a bed with a quilt and pillow, a table, a couch with 2 cushions and a set of 2 side tables, a lounge chair, 2 wooden ottomans, and 2 potted plants.  Most of the toy furnishings are made of wood and all are used in conjunction with the portable doll house to encourage creativity and imaginative play.  The doll house features a handle and latch closure. These attributes allow the toy furniture to be carried inside the doll house to an area within a home or other location.  Nonetheless, the primary role of the doll house is that of a play environment for the toy furniture. The portable doll house and the toy furniture are principally designed for the amusement of children 3 to 12 years of age. The applicable subheading for the portable doll house with toy furnishings 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. 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 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