CLA-2-95:OT:RR:NC:N4:424
Ms. Samantha Gaglio
Lifetime Products Inc.
Freeport Center
BLDG, D12
Clearfield, UT 84016
RE: The tariff classification of the Lifetime Play House from China
Dear Ms. Gaglio:
In your letter submitted May 22, 2019, you requested a tariff classification ruling.
Photographs and a description of the Lifetime Play House were received with your inquiry. The item consists of an unassembled child’s playhouse composed of high-density polyethylene (HDPE). It is equipped with a roof, door, steel hinges and a doorbell. Also included are toy dishes, a toy sink, and toy food. The approximate dimensions of the completed play house are 7.2’(H) x 6.3’(L) x 6.3’(W). The height of the door is approximately 4’ high. The interior walls contain images and overall the playhouse has a bright colorful design. There is no floor, however, there are window awnings that cover non-workable windows. The item is principally designed for the amusement of children 2 years of age and older.
The applicable subheading for the Lifetime Play House will be 9503.00.0071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” 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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division