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The tariff classification of Kids Only!® Sunny Day Play™ Children’s Lemonade Stand from China.
Issued August 27, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H85340 (August 27, 2001)
Tariff classification
HTS codes: 9403.70.8030
Headings: 9403
Product description
The tariff classification of Kids Only!® Sunny Day Play™ Children’s Lemonade Stand from China.
CBP rationale
The applicable subheading for Kids Only!® Sunny Day Play™ Children’s Lemonade Stand will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, other.
Full text
NY H85340 August 27, 2001 CLA-2-94:RR:NC:SP:233 H85340 CATEGORY: Classification TARIFF NO.: 9403.70.8030 Ms. Deby Powell Kids Only, Ltd. 48 Aberdeen Road Framingham, MA 01701 RE: The tariff classification of Kids Only!® Sunny Day Play™ Children’s Lemonade Stand from China. Dear Ms. Powell: In your letter dated August 20, 2001, you requested a ruling on tariff classification. The merchandise to be imported is the Kids Only!® Sunny Day Play™ Children’s Lemonade Stand. It is constructed of plastic and metal and measures 59.5”H x 31”W x 15.5”D. The item is designed to stand on the floor or ground and features a washable plastic surface, a multi-position tilt canopy, colorful graphic stickers, a lemonade sign and a price ticket holder. Based on the component material breakdown indicated in your letter, the plastic component imparts the essential character of the lemonade stand. The applicable subheading for Kids Only!® Sunny Day Play™ Children’s Lemonade Stand will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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