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NY I83343

June 27, 2002

CLA-2-95:RR:NC:SP:225 I83343


TARIFF NO.: 9503.90.0080

Ms. Jean Byington
170 Professional Center Drive
Rohnert Park, CA 94928-2149

RE: The tariff classification of a Fairy Garden Hideaway from Hong Kong.

Dear Ms. Byington:

In your letter dated June 11, 2002, you requested a tariff classification ruling.

The sample submitted, Fairy Garden Hideaway, consists of a polyester mesh net that is decorated on top with a detachable polyester woven flower/ribbon garland and measures approximately 234 cm in height and 900 cm in diameter at its base. The article is not a structure or a tent (it does not have a floor), but is tied to a tree limb or hung above a single bed where it “drapes down” and creates an environment for fantasy or imaginary play for a child 4 years and up. The Fairy Garden Hideaway is constructed of 6 mesh panels, joined at side seams, and attached to a collapsible steel support ring. It has a conical ceiling also attached to the support ring. Single entry is through a doorway formed at the open junction of two panels at the front of the Hideaway. For storage, the article can be packed inside a small pouch and transported inside a handled PVC bag with two zippered compartments. The article can be used indoors or outdoors but is not water resistant or designed as a shelter from the elements.

The applicable subheading for the Fairy Garden Hideaway will be 9503.90.0080, 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: 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 Wong at 646-733-3026.


Robert B. Swierupski

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