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The tariff classification of Kids Play Tents from China
Issued March 9, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N094796 (March 9, 2010)
Tariff classification
HTS codes: 9503.00.0080
Headings: 9503
Product description
The play tents are 45” in width by 45” in length by 45” in height. They are constructed with polyester walls, a polyethylene floor and fiberglass poles. The play tents are designed to be used as an imaginative play environment for children. The photographs provided show images of the tents brightly colored and designed with an underwater theme as well as a horse and buggy with hearts theme. They are designed for indoor use and would not be suitable as an outdoor tent-like shelter as they are not waterproof, the entrance is secured only with hook and loop fasteners rather than zippers and there are open windows without coverings or closures.
CBP rationale
The applicable subheading for the Kids Play Tents will be 9503.00.0080, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.
Full text
N094796 March 9, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Zach Zimmer 2245 San Diego Ave Suite 223 San Diego, CA 92111 RE: The tariff classification of Kids Play Tents from China Dear Mr. Zimmer: In your letter dated February 18, 2010, you requested a tariff classification ruling. Photographs of four Kids Play Tents, each constructed the same but with different themes/designs, were submitted with your inquiry. The play tents are 45” in width by 45” in length by 45” in height. They are constructed with polyester walls, a polyethylene floor and fiberglass poles. The play tents are designed to be used as an imaginative play environment for children. The photographs provided show images of the tents brightly colored and designed with an underwater theme as well as a horse and buggy with hearts theme. They are designed for indoor use and would not be suitable as an outdoor tent-like shelter as they are not waterproof, the entrance is secured only with hook and loop fasteners rather than zippers and there are open windows without coverings or closures. The applicable subheading for the Kids Play Tents will be 9503.00.0080, 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
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