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NY H80998

June 5, 2001

CLA-2-95:RR:NC:SP:225 H80998


TARIFF NO.: 9503.90.0000; 9403.70.8030

Mr. Pablo Gomez
Feber International S.A.
Pol. Ind. Derramador
C/Albacete, s/n
Apdo. 20 (03440)
IBI (Alicante) SPAIN

RE: The tariff classification of children’s toys and furniture from Spain

Dear Mr. Gomez:

In your letter dated April 24, 2001, received in this office on May 8, 2001, you had requested a tariff classification ruling.

The articles under consideration are illustrated in your 2001 catalog on file in this office. The “Activity Park Jr.”, SKU #960008 (page 28 of catalog), is a toy version of an outdoor recreation center for young children. The product is made of molded plastic panels that fasten together to form a square structure. The panels contain holes of assorted sizes for the child to either crawl through or use as leverage in climbing. The unit also comes with a slide that, when turned over, converts into stairs. The “Activity Park” may be expanded by purchasing additional units and connecting them together via tunnels (purchased separately).

The “Foldable Pic-Nic Table Jr.”, SKU #990135 (page 29 of catalog), consists of a child sized plastic table with four permanently affixed seats. The seats are connected to the legs of the table and turn underneath the tabletop for storage. The top of the table is round and has a diameter of 680 mm. It stands 775 mm high when fully erected. The item is marketed for outdoor and indoor use.

The “Castle 1”, SKU #950337 (page 7 of catalog), is a plastic molded playhouse designed to resemble a castle. It features an opening door with a key, open windows, tower, imitation torches and a rear exit. When assembled, its dimensions are 1030 mm by 3150 mm by 1780mm.

A similar, but more elaborate item than “Castle 1” is “Castle 3”, SKU #950351 (page 6 of catalog). This article is composed of the same plastic molded components as Castle 1 with the addition of two lookout platforms and a slide that converts into a stairway.

The “Pirate Ship”, SKU #960039 (page 10), is made up of a plastic molded structure that depicts a pirate’s ship. The ship measures 1380 mm long by 1440 mm high by 780 mm deep. Upon entering the ship a child can crawl into the cabin and peer out the windows or pretend to fire the cannon. On the outside of the ship there are stairs, enabling a child to climb up to the bridge where there is a steering wheel and lookout.

The applicable subheading for the “Activity Park Jr.”- SKU #960008, “Castle 1”- SKU #950337, “Castle 3”- SKU #950351, and “Pirate Ship”- SKU #960039, will be 9503.90.0000, 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.

The applicable subheading for the “Foldable Pic-Nic Table Jr.”, SKU# 990135, will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, 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.


Robert B. Swierupski

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