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NY L86629

August 17, 2005

CLA-2-94:RR:NC:SP:233 L86629


TARIFF NO.: 9403.60.8080

Mr. Jeff Hutsell
Levels of Discovery
775 Summit Drive
Deerfield, IL 60015

RE: The tariff classification of The Big Top Circus Play and Store Center from China.

Dear Mr. Hutsell:

In your letter dated July 26, 2005, you requested a tariff classification ruling.

The merchandise to be imported is The Big Top Circus Play and Store Center. The item is a stand-alone children’s entertainment bookcase that is a miniature reproduction of a circus tent. It includes blinking lights, a picture frame, an action musical teeter-totter, a hidden shelf, “animal cage” stuffed animal shelving and a lower shelving unit for toys, books and plush animals. The item measures 42” wide x 8” deep x 56” high and is made primarily of wood and wood products. You have submitted photographs of the item with your request.

In your letter you inquire as to whether the item would be classified under 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." Unlike the dollhouse “bookcase” of I83430, cited in your request, this product is a piece of furniture with an amusing circus motif and is therefore classified as furniture.

The applicable subheading for The Big Top Circus Play and Store Center will be 9403.60.8080, HTS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be Free.

You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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