The tariff classification of a toy bed tent from China

N007801 March 16, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Christina L. Hoffman Pier 1 Imports, Inc. 100 Pier 1 Place, Level 16 Fort Worth, TX 76102 Attn: Import Compliance RE: The tariff classification of a toy bed tent from China Dear Ms. Hoffman: In your letter dated February 28, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on a textile bed tent, item number 425702. The bed tent is designed for placement under the top bunk of a child’s bunk bed. The top platform that is constructed of a woven fabric is held in place by the weight of the mattress. The textile flaps that hang down from the top bunk create an enclosure that resembles a pink and white playhouse. The play tent has two cutouts that serve as pretend windows and a slot with a flap appliquéd with the word: MAIL. The tent will clearly be used as a play environment for children playing house. The proper classification will be in Chapter 95 of the HTSUS as other toys. The applicable subheading for the textile bed tent, item 425702, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…other toys; reduced-scale (“scale”) models…parts and accessories thereof…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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division