The tariff classification of two toy tents from China
Issued December 27, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
There are two samples. The first, EZ Camper, is made of nylon and has a metal frame. It pops open when taken from its carrying case. A shaped, the tent has a side mesh window covered by a layer of fabric secured by a hook and loop fastener tabs. It has a slit opening at one end, secured by hook and loop fastener tabs. The floor is also nylon. It is permanently affixed to one side of the tent and secured by hook and loop fasteners to the other. The tent has a matching and necessary storage/carrying bag. Since the frame is permanently attached to the tent, the only way to close the tent is to bend it and wedge it into the storage bag. Because it is almost impossible to securely close any of the openings, the tent does not provide enough protection from the elements to be used for camping in the backyard. The construction and marketing of this tent indicates its use as a toy for the amusement of young children. The second sample, Hide-Away, is also made of nylon and has a metal frame. It measures, in inches, 42 x 42 x 40 and pops open when removed from its carrying case. Igloo shaped, the tent has two openings secured with hook and loop fasteners. The floor is also nylon. Although the openings close securely, the nylon floor provides little protection. The tent has a matching and necessary storage/carrying bag. Since the frame is permanently attached to the tent, the only way to close the tent is to bend it and wedge it into the storage bag. The tent is neither large enough nor provides enough protection from the elements to be used for camping in the backyard. The construction and marketing of this tent indicates its use as a toy for the amusement of young children. Your samples are returned as requested.
CBP rationale
The applicable subheading for the EZ Camper and Hide-Away tents will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys: ….
Full text
NY G84713 December 27, 2000 CLA-2-95:RR:NC:SP:225 G84713 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Barry E. Powell Grunfeld, Desirerio, Lebowitz, Silverman & Klestadt LLP 707 Wilshire Blvd. Suite 4900 Los Angeles, CA 90017 RE: The tariff classification of two toy tents from China Dear Mr. Powell: In your letter dated November 28, 2000 you requested a tariff classification ruling on behalf of your client PlayHut, Inc. There are two samples. The first, EZ Camper, is made of nylon and has a metal frame. It pops open when taken from its carrying case. A shaped, the tent has a side mesh window covered by a layer of fabric secured by a hook and loop fastener tabs. It has a slit opening at one end, secured by hook and loop fastener tabs. The floor is also nylon. It is permanently affixed to one side of the tent and secured by hook and loop fasteners to the other. The tent has a matching and necessary storage/carrying bag. Since the frame is permanently attached to the tent, the only way to close the tent is to bend it and wedge it into the storage bag. Because it is almost impossible to securely close any of the openings, the tent does not provide enough protection from the elements to be used for camping in the backyard. The construction and marketing of this tent indicates its use as a toy for the amusement of young children. The second sample, Hide-Away, is also made of nylon and has a metal frame. It measures, in inches, 42 x 42 x 40 and pops open when removed from its carrying case. Igloo shaped, the tent has two openings secured with hook and loop fasteners. The floor is also nylon. Although the openings close securely, the nylon floor provides little protection. The tent has a matching and necessary storage/carrying bag. Since the frame is permanently attached to the tent, the only way to close the tent is to bend it and wedge it into the storage bag. The tent is neither large enough nor provides enough protection from the elements to be used for camping in the backyard. The construction and marketing of this tent indicates its use as a toy for the amusement of young children. Your samples are returned as requested. The applicable subheading for the EZ Camper and Hide-Away tents will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys: ….: Other: Other toys and models. The rate of duty will be free and will remain unchanged in 2001. 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 Alice Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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