The tariff classification of a 3 in 1 Fun Tent from China

NY L80351 October 28, 2004 CLA-2-95:RR:NC:2:224 L80351 CATEGORY: Classification TARIFF NO.: 9506.90.6080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a 3 in 1 Fun Tent from China Dear Ms. Aldinger: In your letter dated October 14, 2004, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a 3 in 1 Fun Tent, item #938759. The item is a series of games that are incorporated into a tent-like format. The three included games are: Hopscotch, Tic-Tac-Toe, and a Shoot and Score game. All of the foregoing games are suitable for outdoor play. The article is equipped with 10 balls and 1 disc that may all be used for the three games. The tent-like structure is 75 cm long, 75 cm wide, and 95 cm high. The classification will be in Chapter 95 of the HTS, as other outdoor games. The sample will be returned, as requested. The applicable subheading for the 3 in 1 Fun Tent, #938759, will be 9506.90.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games, not specified or included elsewhere in this chapter…parts and accessories thereof: other: other…other. The rate of duty will be 4% ad valorem. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division