N221255 N2 Ruling Active

The tariff classification of a “Knot Building Set” and accessories from China

Issued July 3, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The “Knot Building Set” contains 23 steel rods, each measuring 36”, with pliable ropes measuring 18” at both ends. The ropes can be knotted together to create frames for various size and shape playhouse-like structures. Also included are three 56” fabric squares with ties, a carrier and instructions. The fabric squares are used to cover the play house to create a play environment. The item has no utilitarian function as a tent, as the fabric is very sheer and therefore provides no protection from the elements. It is principally designed for the amusement of children 8 years of age and older. Additional fabric squares with ties, in sets of threes, are sold separately as accessories for use solely with the “Knot Building Set.”

CBP rationale

The applicable subheading for the “Knot Building Set” and the accessory fabric squares will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.

Full text

N221255 July 3, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Karen Spaid Hearthsong Division of Plow & Hearth LLC 7021 Wolftown-Hood Road P.O. Box 5000 Madison, VA 22727 RE: The tariff classification of a “Knot Building Set” and accessories from China Dear Ms. Spaid: In your letter dated June 11, 2012, you requested a tariff classification ruling. Photographs and a description of the “Knot Building Set,” item # 728461, and the additional fabric squares, item # 728534, were received with your inquiry. The “Knot Building Set” contains 23 steel rods, each measuring 36”, with pliable ropes measuring 18” at both ends. The ropes can be knotted together to create frames for various size and shape playhouse-like structures. Also included are three 56” fabric squares with ties, a carrier and instructions. The fabric squares are used to cover the play house to create a play environment. The item has no utilitarian function as a tent, as the fabric is very sheer and therefore provides no protection from the elements. It is principally designed for the amusement of children 8 years of age and older. Additional fabric squares with ties, in sets of threes, are sold separately as accessories for use solely with the “Knot Building Set.” The applicable subheading for the “Knot Building Set” and the accessory fabric squares will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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, Thomas J. Russo Director National Commodity Specialist Division

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