The tariff classification of cardboard playhouses from China
Issued August 19, 2021 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The “Fantasy Castle” and “Blast-off Rocket” (item numbers were not provided), consist of cardboard pieces cut to shape that join together via tabs and slots forming complete freestanding playhouses. Each cardboard playhouse is sold separately and comes with a package of 8 color markers. The completed playhouses each measure approximately 52” tall and provide imaginative role play for children pretending to be inside a castle or a rocket ship. The playhouses are principally designed for the amusement of children 3 years of age and older. The finished playhouse can be colored using the included color markers.
CBP rationale
The applicable subheading for the “Fantasy Castle” and “Blast-off Rocket” cardboard playhouses, 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
N320718 August 19, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Patricia A. Remley IG Design Group Americas, Inc. 2015 West Front Street Berwick, PA 18603 RE: The tariff classification of cardboard playhouses from China Dear Ms. Remley: In your letter submitted July 28, 2021, you requested a tariff classification ruling. Photographs and a description of the “Fantasy Castle” and “Blast-off Rocket” cardboard playhouses were submitted with your inquiry. The “Fantasy Castle” and “Blast-off Rocket” (item numbers were not provided), consist of cardboard pieces cut to shape that join together via tabs and slots forming complete freestanding playhouses. Each cardboard playhouse is sold separately and comes with a package of 8 color markers. The completed playhouses each measure approximately 52” tall and provide imaginative role play for children pretending to be inside a castle or a rocket ship. The playhouses are principally designed for the amusement of children 3 years of age and older. The finished playhouse can be colored using the included color markers. The applicable subheading for the “Fantasy Castle” and “Blast-off Rocket” cardboard playhouses, 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
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