The tariff classification of the “Play and Fold Activity House 3in1” from Spain

N298873 July 31, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Mr. Martin Tamez Intercargo Brokers, LLC 825 Union Pacific Blvd. Laredo, TX 78045 RE: The tariff classification of the “Play and Fold Activity House 3in1” from Spain Dear Mr. Tamez: In your letter submitted July 10, 2018, you requested a tariff classification ruling on behalf of your client Fabricas Agrupadas de Munecas de Onil, SA. Photographs and a description of the FEBER “Play and Fold Activity House 3in1,” product number PR00041551, were received with your inquiry. The item consists of a foldable playhouse that doubles as an activity play center. When folded, the dimensions of the item are approximately 42.5”(L) x 8.6”(W) x 26.1”(H). It opens into a 4-sided triangular structure that features a whiteboard and a rocrodon (climbing wall) on opposite sides. The front of the item contains a curtain-like opening that allows a small child to climb into and role-play as if he or she is going camping or playing house. The “Play and Fold Activity House 3in1” forms a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In the instant case, the playhouse together with the rocrodon impart the essential character to the good. The Play and Fold Activity House is principally designed for the amusement of children 2 years of age and older. The applicable subheading for the “Play and Fold Activity House 3in1” will be 9503.00.0071, 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: Under 3 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division