The tariff classification of a toy playhouse from China

NY D84576 November 20, 1998 CLA-2-95:RR:NC:SP:225 D84576 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Barry E. Powell Grunfeld, Desiderio, Lebowitz & Silverman LLP 707 Wilshire Blvd. Suite 4900 Los Angeles, CA 90017 RE: The tariff classification of a toy playhouse from China Dear Mr. Powell: In your letter dated November 6, 1998 you requested a tariff classification ruling on behalf of your client PlayHut, Inc. The "Big Yellow Bus" is a collapsible play environment for children. The product is composed of 100% nylon woven fabric that is supported by a metal framework system. It virtually pops up into shape, forming a playhouse type structure, with side panels and a roof but no floor. The roof contains an opening where a taller child might stand upright while remaining in the unit. A pattern resembling that of a child's school bus, is printed on the nylon fabric. An open windshield and mesh windows are located around the unit allowing children to peer out from the inside. It has a completely detachable door that secures to the bus via hook and loop fastener material. The rear wheel is also detachable, providing another entry for children to crawl through. A circular piece attaches to the inner panel of the driver's side to simulate a steering wheel. The metal frame folds up for easy storage into a matching nylon bag exclusively designed to hold the "Big Yellow Bus" in its collapsed configuration. We would agree with your analysis that the item is similar in nature to the "textile play environment" ruled upon in HQ 960123 dated November 3, 1997. It does not serve to provide shelter from the elements and is principally designed for the amusement of children. In our opinion, the "Big Yellow Bus" is classifiable as a toy of Chapter 95. Your sample is being returned as requested. The applicable subheading for the "Big Yellow Bus" 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. 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