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NY J85121

June 2, 2003

CLA-2-95:RR:NC:SP:225 J85121


TARIFF NO.: 9503.90.0080

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “Kiddie Tent” from China.

Dear Ms. Aldinger:

In your letter dated May 22, 2003, you requested a tariff classification ruling.

You have submitted a sample of a “Kiddie Tent” identified as item #932473. The item consists of a red and blue non-woven polypropylene tent designed for children that measures approximately 39 inches in height x 39 inches in width x 39 inches in length. The tent does not have a floor, but instead has collapsible spring steel side support rings and 8 plastic tent poles with three plastic connectors to keep the tent upright. Single entry/exit is through a doorway formed at the open junction of two panels at the front of the tent and covered by a flap. The item can be used indoors or outdoors but is not water resistant or designed as a shelter from the elements. For storage and transportation, the tent can be packed inside a red fabric bag with two white fabric handles. The item will be marketed as a pre-school toy for children.

The applicable subheading for the “Kiddie Tent” identified as item #932473 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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