L85881 L8 Ruling Active

The tariff classification of a "Playset Tent" from China.

Issued June 23, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

You submitted a sample of a “Playset Tent” identified as item number 941077, which is being returned upon your request. The item consists of a combination yellow, red and blue play tent and connectable play tunnel that is made of 40% plastic and 60% nylon. The tent measures approximately 38” in height x 48” in width x 48” in length, and the tunnel, which is collapsible, measures approximately 19” in diameter and 73” in length. The tent is erected with 12 plastic poles and the openings fastened with hook and loop closures. The play set is designed to accommodate two children, and is clearly being advertised and marketed for children’s amusement and not for outdoor camping activities.

CBP rationale

The applicable subheading for the “Playset Tent” identified as item number 941077 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 L85881 June 23, 2005 CLA-2-95:RR:NC:SP:225 L85881 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a “Playset Tent” from China. Dear Ms. Aldinger: In your letter dated June 16, 2005, you requested a tariff classification ruling. You submitted a sample of a “Playset Tent” identified as item number 941077, which is being returned upon your request. The item consists of a combination yellow, red and blue play tent and connectable play tunnel that is made of 40% plastic and 60% nylon. The tent measures approximately 38” in height x 48” in width x 48” in length, and the tunnel, which is collapsible, measures approximately 19” in diameter and 73” in length. The tent is erected with 12 plastic poles and the openings fastened with hook and loop closures. The play set is designed to accommodate two children, and is clearly being advertised and marketed for children’s amusement and not for outdoor camping activities. The applicable subheading for the “Playset Tent” identified as item number 941077 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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