CBP Ruling J87905 — The tariff classification of a "Car Play Tent" from China.

Tariff classification

Headings: 9503

Product description

You submitted photographs and a specification sheet for an item identified as a “Car Play Tent.” The item consists of a play tent that measures approximately 40” in height x 34 inches in width x 76 inches in length, and is designed to resemble a car. The tent is made of bright yellow, blue, and red polyester and nylon, with black “wheels” at its corners. The tent can be attached to a twin mattress via elastic straps, but also has four stakes for assembly in the back yard. The front and the rear of the tent, representing the windshield and back window, have mesh openings. The two car doors also have mesh openings and are secured via hook and loop tabs. The openings on the front and rear, as well as the doors, are not designed to protect the occupants from elements such as wind, rain (the tent does not have a rain fly), and insects. The tent also does not have a floor, and can be folded and stored in a polyester vinyl carry bag. The tent is not suitable for camping but is intended to provide amusement for a child.

CBP rationale

The applicable subheading for the “Car Play Tent” will be 9503.90.0080, 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: Other.

Full text

NY J87905 August 14, 2003 CLA-2-95:RR:NC:SP:225 J87905 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Jim McKelvey Northpole U.S., LLC 3333 Yale Way Fremont, CA 94538 RE: The tariff classification of a “Car Play Tent” from China. Dear Mr. McKelvey: In your letter dated July 28, 2003, you requested a tariff classification ruling. You submitted photographs and a specification sheet for an item identified as a “Car Play Tent.” The item consists of a play tent that measures approximately 40” in height x 34 inches in width x 76 inches in length, and is designed to resemble a car. The tent is made of bright yellow, blue, and red polyester and nylon, with black “wheels” at its corners. The tent can be attached to a twin mattress via elastic straps, but also has four stakes for assembly in the back yard. The front and the rear of the tent, representing the windshield and back window, have mesh openings. The two car doors also have mesh openings and are secured via hook and loop tabs. The openings on the front and rear, as well as the doors, are not designed to protect the occupants from elements such as wind, rain (the tent does not have a rain fly), and insects. The tent also does not have a floor, and can be folded and stored in a polyester vinyl carry bag. The tent is not suitable for camping but is intended to provide amusement for a child. The applicable subheading for the “Car Play Tent” will be 9503.90.0080, 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: 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 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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