10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

R04159 R0 Ruling Active

The tariff classification of a kids tunnel from China.

Issued June 22, 2006 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

R0 R04159 (June 22, 2006)

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

You have submitted illustrations depicting a kids tunnel identified as item number 25A7K. The kids play tunnel is constructed of 100 percent polyester. The article has a wire frame that is collapsible, which allows the play tunnel to "spring open" for use, with no assembly required, and to be folded for storage.

CBP rationale

The applicable subheading for the kids tunnel identified as item number 25A7K, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.

Full text

NY R04159 June 22, 2006 CLA-2:95:RR:NC:SP: 225 R04159 CATEGORY: Classification TARIFF NO. 9503.90.0080 Ms. Marsha A. McCabe Midwest Quality Gloves 835 Industrial Road Chillicothe, MO 64601 RE: The tariff classification of a kids tunnel from China. Dear Ms. McCabe: In your letter dated June 9, 2006, you requested a classification ruling. You have submitted illustrations depicting a kids tunnel identified as item number 25A7K. The kids play tunnel is constructed of 100 percent polyester. The article has a wire frame that is collapsible, which allows the play tunnel to "spring open" for use, with no assembly required, and to be folded for storage.          The applicable subheading for the kids tunnel identified as item number 25A7K, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow R04159

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.