The tariff classification of an inflatable playhouse from China

NY F85903 May 5, 2000 CLA-2-95:RR:NC:SP:225 F85903 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Kim TwoBulls Imaginair, Inc. 1225 Karl Ct. Wauconda, IL 60084 RE: The tariff classification of an inflatable playhouse from China Dear Mr. TwoBulls: In your letter dated April 4, 2000, received in this office on April 13, 2000, you requested a tariff classification ruling. The “Quickplay House,” style #80011, is an inflatable open structure designed for children ages 3 to 9. The item is made of PVC and comes with five inflatable shapes that fit into openings around the sides of the unit. The product is shaped like a house with the top frame forming a peak. It is said that the item inflates within 60 seconds with the help of a rechargeable pump that is included with the set. The inflated structure measures 48”(L) X 48”(W) X 70”(H). The top of the playhouse is basically an open framework that is incapable of providing any form of shelter. The unit is constructed in a manner, which clearly indicates its use as a toy for children’s amusement. The applicable subheading for the “Quickplay House,” style #80011, 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division