The tariff classification of an "Outdoor Explorer Kit" from China

N026165 May 9, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Maureen Ford Toys “R” Us, Inc. One Geoffrey Way Wayne, NJ 07470-2030 RE: The tariff classification of an “Outdoor Explorer Kit” from China Dear Ms. Ford: In your letter dated April 11, 2008 you requested a tariff classification ruling. The merchandise that is the subject of this ruling request is identified as a Planet Earth Outdoor Explorer Kit, style # 1236. You state in your ruling request that the product will be packaged and sold as an “Outdoor Explorer Kit”. The kit includes a small domed textile explorer tent and the following toy items: a miniature working flashlight, a plastic compass, a magnifying glass and binoculars. The play tent along with the other components that are child sized in construction work together to create a play environment that mimics that of a real life outdoor explorer. The sample will be returned as requested by your office. In Eros Industries, Inc. vs. U.S. Customs (Slip Op 00-138, CIT No. 98-01-00053) the court ruled that playhouses of a certain construction that were marketed in a particular fashion, were not viewed as camping tents, which are classified according to their constituent material. Instead, because of their size, design, construction and limited ability to offer protection against the elements, the structures were viewed as toys primarily for amusement purposes. Likewise, this office would consider the play tent portion of the “Outdoor Explore Kit” of comparable construction and classify the entire kit in the provision for other toys. The applicable subheading for the Planet Earth Outdoor Explorer Kit will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division