The tariff classification of a play tent from China

N253757 June 13, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a play tent from China Dear Ms. Aldinger: In your letter dated May 15, 2014, you requested a tariff classification ruling. A sample of the “Teenage Mutant Ninja Turtles (TMNT) Classic Tent,” Rite Aid item 9033184, was received with your inquiry. The item is a children’s indoor play tent that measures 28”(L) x 34”(H) x 28”(D). The tent features a “Twist ‘N Fold” pop-up setup and a flap door for easy access and storage. The tent also contains graphics from the Nickelodeon series, Teenage Mutant Ninja Turtles. Due to its size, design and construction, the “TMNT Classic Tent” is principally designed for the amusement of children 3 years of age and older who will use the item as a playhouse or a hideaway. It is not suitable to be used as an outdoor tent-like shelter because of its limited ability to offer protection against the elements. The applicable subheading for the “Teenage Mutant Ninja Turtles Classic Tent” 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 james.p.forkan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division