The tariff classification of a plastic slumber tent from Taiwan.
Issued August 3, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
The submitted sample is a plastic slumber play tent. It measures 45" long, 33" high and 33" wide. The tent has a Batman pictorial design on the outside. Sturdy poly vinyl chloride tubes and connectors are used to assemble this tent. All tubes are white and measure 13 millimeters (mm) in diameter and 1.5 millimeters (mm) in thickness. These tubes are manufactured with various shapes and lengths. Some are curved while others are straight and vary in their designated lengths. When the tent is assembled, it has a tube-like appearance with an open window on one end. This tent is not intended for use in camping, but for backyard and household activity.
CBP rationale
The applicable subheading for the plastic slumber tent will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchen, or other household articles and toilet articles, of plastic, other, other.
Full text
NY 812399 August 3,1995 CLA-2-39:S:N:N6:343 812399 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Trish Bender Wholesale Supply Company, Inc. P. O. Box 24600 Nashville, TN 37202 RE: The tariff classification of a plastic slumber tent from Taiwan. Dear Ms. Bender: In your letter dated July 6, 1995, you requested a tariff classification ruling. The submitted sample is a plastic slumber play tent. It measures 45" long, 33" high and 33" wide. The tent has a Batman pictorial design on the outside. Sturdy poly vinyl chloride tubes and connectors are used to assemble this tent. All tubes are white and measure 13 millimeters (mm) in diameter and 1.5 millimeters (mm) in thickness. These tubes are manufactured with various shapes and lengths. Some are curved while others are straight and vary in their designated lengths. When the tent is assembled, it has a tube-like appearance with an open window on one end. This tent is not intended for use in camping, but for backyard and household activity. The applicable subheading for the plastic slumber tent will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchen, or other household articles and toilet articles, of plastic, other, other. The rate of duty will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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