The tariff classification of a toy house from Taiwan and toy building shapes from Hong Kong

NY C81663 December 5, 1997 CLA-2-95:RR:NC:SP:225 C81663 CATEGORY: Classification TARIFF NO.: 9503.90.0045; 9503.30.0000 Mr. Robert Glover L.E. Coppersmith, Inc. 2041 Rosecrans Avenue, Third Floor El Segundo, CA 90245 RE: The tariff classification of a toy house from Taiwan and toy building shapes from Hong Kong Dear Mr. Glover: In your letter dated November 10, 1997 you requested a tariff classification ruling. The articles to be imported include a textile toy house and plastic components which, upon assembly, provide a support frame for the house. The house will be manufactured in, and imported from, Taiwan. It is made of nylon material and has a floor, four walls and a roof. The floor contains a zippered opening around three sides to permit insertion of the plastic frame. Another zipper runs down the front of the house providing a flip up entrance. There are four transparent windows located around the house which measures 13 1/2 inches in height when erect. An opening in the center of the roof enables the child to grasp a plastic crossbar to carry the unit around. The PVC frame will be made in, and imported from, Hong Kong. The frame consists of unassembled plastic tubes and connectors. Following importation, the house and plastic components will be incorporated into a product called the "Pet Playhouse". The playhouse is intended for children to use with their stuffed animals. The finished article will include a bed for the stuffed animals, collars, leash, grooming brush, plastic pet food, pet dish, squeak toys for the animals and registration forms. This letter addresses only the classification of the textile house and the PVC frame. As both the house and PVC frame are separately imported, they must be classified individually. Based on the size, construction and intended use of the house the item is considered a toy designed for amusement purposes. The components that make up the frame for the house (the plastic tubes and connectors), in their imported condition, are indistinguishable from toy building shapes. Therefore, the PVC frame is classifiable within the provision for constructional toys. Your sample is being returned as requested. The applicable subheading for the textile toy house will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free. The applicable subheading for the PVC frame (plastic tubes and connectors) will be 9503.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other construction sets and constructional toys, and parts and accessories thereof. The rate of duty will be free. Additionally, we note that the submitted items are not marked with the appropriate country of origin marking. For your information, the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied. 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 J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division