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NY N026595

April 30, 2008



TARIFF NO.: 9404.30.8000, 9503.00.0080

Susanne Shanteau
Customs Analyst
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072-2170

RE: The tariff classification of a children’s playhouse and sleeping bag from China

Dear Ms. Shanteau:

In your letter dated April 15, 2008, you requested a tariff classification ruling.

The submitted samples are identified as the Fairy Princess Slumber set and the Safari Slumber set. The Fairy Princess Slumber Set consists of a children’s playhouse and a sleeping bag. The playhouse features a split front opening door with tiebacks and a mesh opening on the top for ventilation. It is designed to look like a castle. The structure portion of the item measures approximately 34” x 34” x 36” and is constructed of woven man-made textile fabric. It is supported by 11½” PVC poles that are snapped together. Four small pennants are enclosed and can be attached to the playhouse. The sleeping bag is also constructed of woven man-made textile fabric and features a side zipper, soft lining, and polyester fiberfill. It measures approximately 24” x 48” and is decorated with the likeness of a fairy princess.

The Safari Slumber Set is an identical item with the difference being that it features a jungle design on the playhouse and the sleeping bag and lacks the pennants.

The applicable subheading for the sleeping bag will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sleeping bags: Other. The rate of duty will be 9% ad valorem.

The applicable subheading for the playhouse will be 9503.00.0080, HTSUS, 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.

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 http://www.usitc.gov/tata/hts/.

The samples will be returned as requested.

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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