The tariff classification of an Igloo tent from Vietnam

NY G84927 December 27, 2000 CLA-2-95:RR:NC:SP:225 G84927 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Susan Klingbeil IKEA 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of an Igloo tent from Vietnam Dear Ms. Klingbeil: In your letter dated November 29, 2000 you requested a tariff classification ruling. The item, MURMEL igloo tent, is a colorful nylon tent with a polyethylene plastic floor. The dimensions, in inches, are 51 ¼ x 51 ¼ x 43 ¼. The tent comes with its support poles and a storage pouch made of polyethylene plastic. Although the opening closes securely and the plastic floor provides some protection, the tent is neither large enough nor provides enough protection from the elements to be used for camping in the backyard. The construction and markieting of this tent indicates its use as a toy for the amusement of young children. The applicable subheading for the MURMEL igloo tent 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 70 percent ad valorem and will remain unchanged in 2001. Furthermore, we note that the submitted article does not properly indicate the 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. The country of origin is printed on a label sewn in to an inside seam. The only way to see it is to crawl inside the tent. This is not conspicuous. 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 Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division