The tariff classification of a Breyer Carry ‘N Play Barn from China.

NY I80935 May 3, 2002 CLA-2-95:RR:NC:SP:225 I80935 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Diana Olsen Reeves International Inc. 14 Industrial Road Pequannock, NJ 07440 RE: The tariff classification of a Breyer Carry ‘N Play Barn from China. Dear Ms. Olsen: In your letter dated April 25, 2002, you requested a tariff classification ruling. The submitted sample, Item #7030, Breyer Carry N’ Play Barn, is a cardboard case toy play set whose shape and painted vinyl exterior resembles a barn’s. The case measures approximately 11 inches in height x 8 inches in width x 9-1/2 inches in length and has a yellow carrying strap. The case incorporates a hook and loop closure on its side, which opens to reveal a compartmentalized interior with a plastic rectangular two-sided “stall” designed to accommodate a plastic toy horse. Also inside is a plastic flapped cube that holds a plastic bucket of apples and an empty bucket. Both the stall and the plastic cube are fastened by hook and loop closures to the interior back wall. The case is not a separate article from the toys contained inside, but is specifically designed as a portable play environment for the horse. Your sample is being returned as requested. The applicable subheading for Item #7030, Breyer Carry N’ Play Barn, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, put up in sets or outfits, and parts and accessories thereof. 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 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division