CBP Ruling H80119 — The tariff classification of a child’s play tent from China

Tariff classification

Headings: 9503

Product description

According to the literature submitted, the “Children’s Play Tent”, article 671, is made up of three components: the “dome, apachi and tunnel”. The “Dome” configuration is an enclosure that measures approximately 88 cm (35”) high by 120 cm (47”) long by 120 cm (47”) wide. The “Apachi” is fashioned like a tee-pee and measures approximately 145 cm (57”) high by 104 cm (41”) long by 104 cm (41”) wide. The “Tunnel” measures approximately 48 cm (19”) in diameter and 180 cm (71”) in length. The three structures may be fastened together with the two larger enclosures attached at either end of the tunnel. Materials used in the manufacture of the articles may be synthetic fiber (Nylon), PVC (Poly Vinyl Chloride) or P.E. (Poly-Ethylene). The three components will be imported packaged together in a closed box. It will be marketed for children age 3 and over. In Eros Industries, Inc. vs. U.S. Customs (Slip Op 00-138, CIT No. 98-01-00053) the court ruled that playhouses of a certain construction, that were marketed in a particular fashion, were not viewed as camping tents, which are classified according to their constituent material. Instead, because of their size, design, construction and limited ability to offer protection against the elements, the structures were viewed as toys designed primarily for amusement purposes. Likewise, this office would consider the “Children’s Play Tent”, article 671, of comparable construction and would classify the item in the provision for other toys. In the event that the actual finished product does not conform to the description provided herein this ruling would become invalid. You are advised to notify this office of any contemplated changes. Please refer to the attached guidelines for future submission of ruling requests.

CBP rationale

The applicable subheading for the “Children’s Play Tent”, article 671, will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other.

Full text

NY H80119 May 14, 2001 CLA-2-95:RR:NC:SP:225 H80119 CATEGORY: Classification TARIFF NO.: 9503.90.0000 Mr. R. Kwong Wintex Creative Products, Ltd. Unit 602 Laws Commercial Plaza 788 Cheung Sha Wan Rd Kowloon, Hong Kong RE: The tariff classification of a child’s play tent from China Dear Mr. Kwong: In your letter dated April 17, 2001 you requested a tariff classification ruling. According to the literature submitted, the “Children’s Play Tent”, article 671, is made up of three components: the “dome, apachi and tunnel”. The “Dome” configuration is an enclosure that measures approximately 88 cm (35”) high by 120 cm (47”) long by 120 cm (47”) wide. The “Apachi” is fashioned like a tee-pee and measures approximately 145 cm (57”) high by 104 cm (41”) long by 104 cm (41”) wide. The “Tunnel” measures approximately 48 cm (19”) in diameter and 180 cm (71”) in length. The three structures may be fastened together with the two larger enclosures attached at either end of the tunnel. Materials used in the manufacture of the articles may be synthetic fiber (Nylon), PVC (Poly Vinyl Chloride) or P.E. (Poly-Ethylene). The three components will be imported packaged together in a closed box. It will be marketed for children age 3 and over. In Eros Industries, Inc. vs. U.S. Customs (Slip Op 00-138, CIT No. 98-01-00053) the court ruled that playhouses of a certain construction, that were marketed in a particular fashion, were not viewed as camping tents, which are classified according to their constituent material. Instead, because of their size, design, construction and limited ability to offer protection against the elements, the structures were viewed as toys designed primarily for amusement purposes. Likewise, this office would consider the “Children’s Play Tent”, article 671, of comparable construction and would classify the item in the provision for other toys. In the event that the actual finished product does not conform to the description provided herein this ruling would become invalid. You are advised to notify this office of any contemplated changes. Please refer to the attached guidelines for future submission of ruling requests. The applicable subheading for the “Children’s Play Tent”, article 671, will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. The rate of duty will be free. At this time, articles classified in HTS 9503.90.0000 are not subject to quota restraints or visa requirements. 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 J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division Enclosure

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