The tariff classification of a toy playhouse from China
Issued December 29, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
The sample, Item 5045 – Spiderman Playhouse, is made of non-woven polyester. Its frame is plastic tubing. The Playhouse may be imported with or without the plastic tubing. A shaped, the playhouse has only a front double slit opening, which can not be secured in any way. There is no floor. Because it is 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. Your samples are returned by your provided Federal Express airwaybill.
CBP rationale
The applicable subheading for Item 5045 – Spiderman Playhouse will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys: ….
Full text
NY G84997 December 29, 2000 CLA-2-95:RR:NC:SP:225 G84997 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Maria Johnson Disguise Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a toy playhouse from China Dear Ms. Johnson: In your letter dated December 5, 2000 you requested a tariff classification ruling. The sample, Item 5045 – Spiderman Playhouse, is made of non-woven polyester. Its frame is plastic tubing. The Playhouse may be imported with or without the plastic tubing. A shaped, the playhouse has only a front double slit opening, which can not be secured in any way. There is no floor. Because it is 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. Your samples are returned by your provided Federal Express airwaybill. The applicable subheading for Item 5045 – Spiderman Playhouse 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. Furthermore, we note that the submitted article does not properly indicate the country of origin marking. For your information, the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied. 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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