CLA-2-95:OT:RR:NC:4:424
Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
14800 Charlson Road
Suite 400
Eden Prairie, MN 55347
RE: The tariff classification of a children’s playhouse from China
Dear Mr. Anderson:
In your letter dated April 9, 2012 you requested a tariff classification ruling on behalf of Playcore Wisconsin Inc./Swing N Slide Corp.
Photographs of a children’s playhouse, item # SNS-PB-8277, were received with your inquiry. The item is a disassembled playhouse designed for the amusement of children 3 years of age and older. When assembled it measures approximately 6 feet in width, 4 feet in length and 6 feet in height. It is composed of wood and it contains a roof, hinged door and an open framed window. The playhouse does not have a floor. It will primarily be used outdoors but can also be used inside.
The applicable subheading for the children’s playhouse will be 9503.00.0073, 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: 3 to 12 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 http://www.usitc.gov/tata/hts/.
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 James Forkan at (646) 733-3025.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division