The tariff classification of a play fort from China

N275722 May 31, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Zach Zimmer Lightspeed Outdoors 2245 San Diego Avenue San Diego, CA 92106 RE: The tariff classification of a play fort from China Dear Mr. Zimmer: In your letter submitted May 13, 2016, you requested a tariff classification ruling. Photographs and a description of the “Kid’s Fort,” item # 111005, were submitted with your inquiry. The item consists of an indoor-outdoor children’s play tent that measures 48” (W) x 48” (L) x 40” (H). The walls and floors are constructed of colorfully printed polyester panels and there are no fully enclosable doors or windows, just openings covered by polyester curtains that are held down by Velcro tabs. The frame is made from fiberglass poles. The construction of the tent as well as how it will be marketed indicates that the item is not to be used as a shelter to protect the user from the elements but rather for amusement purposes. The item is principally designed for the amusement of children ages 4 years and older. The applicable subheading for the “Kid’s Fort” 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 https://hts.usitc.gov/current. 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, Deborah Marinucci Acting Director National Commodity Specialist Division