The tariff classification of a play kitchen from China

N235469 December 10, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Christopher Dalipe Dynacraft BSC Inc. 89 South Kelly Road American Canyon, CA 94503 RE: The tariff classification of a play kitchen from China Dear Mr. Dalipe: In your letter dated November 15, 2012, you requested a tariff classification ruling. A photograph and description of the “Plum Cabin Wooden Kitchen,” product code# 41005, were received with your inquiry. The item is a stand-up wooden kitchen, with butterfly and flower graphics, constructed from certified timber measuring approximately 17” (L) x 11” (W) x 29” (H). It has interactive features such as an oven and washing machine that opens and closes and a removable sink with play taps. It also features a window and hanging pegs. It is principally designed for the amusement of children 3 years of age and older in role play activities. The applicable subheading for the “Plum Cabin Wooden Kitchen” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at (646) 733-3025. Sincerely, Thomas J. Russo Director National Commodity Specialist Division