CBP Ruling L84990 — The tariff classification of a bed tent from China.

Tariff classification

Headings: 9503

Product description

You submitted a sample of “The SpongeBob Bed Tent” identified as PP295876, which is being returned upon your request. The item is a 100% polyester yellow tent with a screenprinted SpongeBob motif that is designed for indoor use as a tent over a child’s bed. The bed tent is secured around the corners of the bed with four elastic straps while the upper portion is kept raised above the bed like a dome by plastic poles that fit inside pockets on the underside of the tent. These poles maintain the tent’s shape. The tent is of lightweight and flimsy construction and would not have the kind of durability necessary for repetitive use for camping. Instead it is intended to provide amusement in a child’s bedroom with its whimsical SpongeBob motif permitting a child to pretend to be camping outdoors, perhaps in the make-believe world depicted by the toy tent's design. The bed tent is imported with a yellow 100% polyester zippered storage bag.

CBP rationale

The applicable subheading for “The SpongeBob Bed Tent” identified as PP295876 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 L84990 May 20, 2005 CLA-2-95:RR:NC:SP:225 L84990 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a bed tent from China. Dear Ms. De Silva: In your letter dated May 16, 2005, you requested a tariff classification ruling. You submitted a sample of “The SpongeBob Bed Tent” identified as PP295876, which is being returned upon your request. The item is a 100% polyester yellow tent with a screenprinted SpongeBob motif that is designed for indoor use as a tent over a child’s bed. The bed tent is secured around the corners of the bed with four elastic straps while the upper portion is kept raised above the bed like a dome by plastic poles that fit inside pockets on the underside of the tent. These poles maintain the tent’s shape. The tent is of lightweight and flimsy construction and would not have the kind of durability necessary for repetitive use for camping. Instead it is intended to provide amusement in a child’s bedroom with its whimsical SpongeBob motif permitting a child to pretend to be camping outdoors, perhaps in the make-believe world depicted by the toy tent's design. The bed tent is imported with a yellow 100% polyester zippered storage bag. The applicable subheading for “The SpongeBob Bed Tent” identified as PP295876 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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