The tariff classification of a playhouse from Malaysia or China

NY G89418 April 25, 2001 CLA-2-95:RR:NC:SP:225 G89418 CATEGORY: Classification TARIFF NO.: 9503.90.0000 Mr. Steven W. Baker Steven W. Baker and Associates One Sutter Street, Suite 1004 San Francisco, California 94104-4919 RE: The tariff classification of a playhouse from Malaysia or China Dear Mr. Baker: In your letter dated March 30, 2001 you requested a tariff classification ruling. A sample of the Fisher-Price “Rescue Rangers Mobile Command Post” was submitted with your inquiry. The item is a child’s playhouse designed to represent a rescue command center. The outer shell is made of nylon and measures 48”W X 48”L X 42”H. It bears a dome shape and comes with elastic corded poles or fiberglass frames. The playhouse has a zippered tunnel port and door, and see-through mesh windows. There is no floor. Your sample is being returned as requested. Another version of the dome styled playhouse is called “Speed Dome”. Literature was submitted for this product. This playhouse is printed with a racecar design and the “Hot Wheels” logo. It is similarly constructed to the “Rescue Rangers Mobile Command Post” and carries the same measurements. In the case of ERO Industries, Inc. vs. United States (Slip Op 00-138), the court found that certain tents designed for children were relatively small in size; were not designed for prolonged outdoor use; were printed with graphics of characters and images that evoked a sense of imaginative play, as in entering a spaceship, house or vehicle; and were marketed and sold as toys for children between 3 and 8 years of age. The playhouses described above do not qualify as camping tents and do not provide sufficient protection from the elements. Their size, construction and marketing are indicative of their use as toys for the amusement of children as determined by the court in ERO Industries, Inc. vs. United States. You have requested classification for other playhouses of a similar style. However, this office cannot offer a blanket ruling for an entire line of merchandise. Variations in the construction of a “playhouse” could affect its classification. We would suggest that you or your client consider either additional ruling requests or participation in the Pre-entry Classification program. Pre-entry Classification is designed to encompass a multitude of line items and may be requested through your local Customs field office. The applicable subheading for the Fisher-Price “Rescue Rangers Mobile Command Post” and “Speed Dome” playhouse, will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), 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. 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