M83361 M8 Ruling Active

The tariff classification of a play tent from China.

Issued May 10, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

You submitted a sample of an “Indian Playtent” identified as item number 844, which is being returned upon your request. The item is a child’s play tent that is made of cotton material in the shape of a Native American teepee and measures approximately 63” in height x 44” in width x 44” in length. The play tent features a flap door with hook and loop closures and plastic tubes that fit together inside the tent to maintain its shape and hold the tent up. The play tent has an opening at its top and a bright blue polyethylene floor. The play tent is decorated with a print pattern depicting an outdoor scene of silhouetted Native Americans dancing around a campfire, horses, a totem pole, rock outcrops and clouds. This office considers the “Indian Playtent” to be a toy play tent for children and not suited for camping or as an outdoor shelter. This play tent is not water repellant, has an opening at its top (which would allow precipitation in) and has no stakes to secure the tent to the ground. The play tent is marketed and sold as a play item, which can be used indoors or outdoors, by young children. The primary market is schools, nurseries and other facilities for young children.

CBP rationale

The applicable subheading for the “Indian Playtent” identified as item number 844 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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 M83361 May 10, 2006 CLA-2-95:RR:NC:SP:225 M83361 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Gordon C. Anderson 8855 Columbine Road Suite 400 Eden Prairie, MN 55347-4148 RE: The tariff classification of a play tent from China. Dear Mr. Anderson: In your letter dated April 19, 2006, on behalf of Cap Caddie LLC of Eagan, Minnesota, you requested a tariff classification ruling. You submitted a sample of an “Indian Playtent” identified as item number 844, which is being returned upon your request. The item is a child’s play tent that is made of cotton material in the shape of a Native American teepee and measures approximately 63” in height x 44” in width x 44” in length. The play tent features a flap door with hook and loop closures and plastic tubes that fit together inside the tent to maintain its shape and hold the tent up. The play tent has an opening at its top and a bright blue polyethylene floor. The play tent is decorated with a print pattern depicting an outdoor scene of silhouetted Native Americans dancing around a campfire, horses, a totem pole, rock outcrops and clouds. This office considers the “Indian Playtent” to be a toy play tent for children and not suited for camping or as an outdoor shelter. This play tent is not water repellant, has an opening at its top (which would allow precipitation in) and has no stakes to secure the tent to the ground. The play tent is marketed and sold as a play item, which can be used indoors or outdoors, by young children. The primary market is schools, nurseries and other facilities for young children. The applicable subheading for the “Indian Playtent” identified as item number 844 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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