The tariff classification of toys and toy tents from China

NY H83360 July 20, 2001 CLA-2-95:RR:NC:SP:225 H83360 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Gary Banks Banks School Supply 11080 Irma Drive Northglenn, CO 80233-6451 RE: The tariff classification of toys and toy tents from China Dear Mr. Banks: In your letter dated June 21, 2001, received in this office July 3, 2001, you requested a tariff classification ruling. The first item, TPP 85-1, is called Indian Tent. It resembles a textile teepee except the base is square. The base side is 100CM and the height is 130CM. Besides a flap opening, there is a round opening on one side so a tunnel can be attached. Both the front opening and the side opening are securely closed or covered. Hook and loop fasteners are used. The floor is plastic sheeting. Plastic tent polls are included with a textile drawstring bag for storage. The second item, TPP 95-1, is called Dome Tent. This textile dome tent also has a square base, a front flap opening and a side tunnel opening. The base side is 120CM and the height is 85CM. . Both the front opening and the side opening are securely closed or covered. Hook and loop fasteners are used. The floor is plastic sheeting. Plastic tent polls are included with a textile drawstring bag for storage. The final item, TPP 55-1A, is called Playing Tunnel. The diameter of the tunnel is 47CM and its length is 145CM. The tunnel is held open by sewn in plastic hoops. The length of the tunnel can be collapsed for storage in a zippered round shaped bag made of the same material as the tunnel. All three items are marketed and sold as play items, which can be used indoors or outdoors, by young children. The primary market is schools, nurseries and other facilities for young children. Your samples are returned as requested. The applicable subheading for the Indian Tent, the Dome Tent and the Playing Tunnel will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys;….: Other: Other. The rate of duty will be free. 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