The tariff classification of a collection of mesh bowers from China

N289959 October 3, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Allison Rittenhouse Plow & Hearth LLC Hearthsong/Magic Cabin 7021 Wolftown-Hood Rd. Madison, VA 22727 RE: The tariff classification of a collection of mesh bowers from China Dear Ms. Rittenhouse: In your letter dated August 31, 2017, you requested a tariff classification ruling. A sample of the “Aquaglow Jellyfish Bower,” SKU# 729272, was submitted with your inquiry. The item is one of four styles of bowers that is being imported by Plow & Hearth. Each bower measures approximately 7’ in length and is constructed of 100% polyester mesh. It is also equipped with 2 round metal frames, approximately 12” and 28” in diameter, which is used for support. The “Aquaglow Jellyfish” also includes an additional shorter bower, approximately 2 foot long, which caps the longer one. A string of twinkle lights with AC adapter, battery pack and on-off switch is also included. The lights, along with ribbons and streamers are added for special effect. The other 3 samples include “Secret Garden,” SKU# 728028, “Celestial Starry Night,” SKU# 729531 and Purple Starlight,” SKU 866378. The collection of bowers are intended and marketed solely as use as an imaginative play environment for children. They are principally designed for the amusement of children 3 years of age and older. The applicable subheading for the aforementioned 4 styles of bowers 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division