The tariff classification of a toy tunnel from China

NY H84902 September 4, 2001 CLA-2-95:RR:NC:SP:225 H84902 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. 5673 Old Dixie Hwy Suite 155 Forest Park, GA 30297 RE: The tariff classification of a toy tunnel from China Dear Mr. Reynolds: In your letter dated August 6, 2001, received in this office on August 13, 2001, you requested a tariff classification ruling on behalf of Sportime, LLC. A sample and marketing literature for the “Deluxe Rainbow Quick Tunnel”, item number 1-25010-391, were received with your inquiry. The article is constructed out of a steel frame that is covered in a durable nylon material. The structure is shaped like an arch, allowing the ground to serve as the floor to the unit. The item is colored in sections with bright red, blue, green and yellow. In the center of the tunnel one section is covered with a mesh screen fabric, permitting the child to look out and the parent to see the child. The item includes a support bar that runs horizontally across the unit. This bar aids in maintaining the tunnel in an upright position. When completely opened, the tunnel measures 8’ (L) X 22” (W) X 24” (H). The article folds up and comes with its own carrying bag. The bag is sized and shaped exclusively for the storage and transport of the unit. The tunnel is a passageway for children to crawl through. It is designed purely for amusement purposes. Your sample is being returned as requested. The applicable subheading for the “Deluxe Rainbow Quick Tunnel”, item number 1-25010-391, will be 9503.90.0080, 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