The tariff classification of play environments from China.

NY L85852 July 6, 2005 CLA-2-95:RR:NC:SP:225 L85852 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Jeanne Claus Whimsy Works 2200 Adeline Street, Suite 330-H Oakland, CA 94607 RE: The tariff classification of play environments from China. Dear Ms. Claus: In your letter dated June 13, 2005, you requested a tariff classification ruling. You submitted samples of “Forest Friends” identified as item number FF and “Rainforest Retreat” identified as item number RR, which are fantasy play environments for children, and are being returned upon your request. Each play environment is made of 100% polyester mesh and measures approximately 234 cm in height and 900 cm in circumference at its base. The article is not a structure or a tent (it does not have a floor), but is tied to a tree limb or hung above a single bed where it "drapes down" and creates an environment for fantasy or imaginary play for a child 4 years and up. Both play environments are constructed of mesh panels, joined at side seams, and attached to a collapsible steel support ring. They have a conical ceiling also attached to the support ring. Single entry is through a doorway formed at the open junction of two panels at the front of the structure. The “Forest Friends” consists of a tree trunk canopy with weighted roots, a mushroom chimney, a bark and flower chimney collar, a green moss roof with leaves, plush bark with mushrooms and ferns, and a detachable plush owl and squirrel. “Rainforest Retreat” consists of a canopy, a leaf topper, a banana leaf roof cover, a leaf ring, 2 ginger flowers, 2 bird of paradise flowers, 4 tropical vines, and 4 detachable plush rainforest creatures. For storage, each structure can be packed inside a small pouch and transported inside a handled PVC bag with two zippered compartments. The play environments can be used indoors or outdoors but are not water resistant or designed as shelters from the elements. They are not intended to function as tents, but to provide a fantasy place where children can enter and play in an imaginary world. The applicable subheading for “Forest Friends” identified as item number FF and “Rainforest Retreat” identified as item number RR 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