CLA-2-95:OT:RR:NC:N4:424
Ms. Maya Kessler
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of two children’s playhouses from China
Dear Ms. Kessler:
In your letter submitted June 24, 2021, you requested a tariff classification ruling. Photographs and descriptions of the two items were received with your inquiry.
The first product under consideration is referred to as a children’s playhouse without a slide. We note that the item # for this merchandise has not yet been assigned. The playhouse is composed of 83% wood, 7% steel hardware and 10% plastic components. It contains a roof, a hinged door and an open framed window. It is a 2-story playhouse that features a play kitchen, a ladder and a fireman's pole to climb to the second story, a picnic table, and a bench on the second story. The playhouse is designed for the outdoor use of children ages 2 years and older.
The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), which provide the interpretation of the Harmonized Schedule at the international level, state that equipment principally designed for use by children in an outdoor playground activity is classified for tariff purposes in Heading 9506, HTSUS. Explanatory Note 95.06 (B) (12) states that this heading includes equipment of a kind used in children’s playgrounds (e.g., swings, slides, see-saws and giant strides).
You suggest classification in subheading 9503.00.0090, HTSUS. However, it is our determination that the subject play equipment is of a kind principally used in playgrounds. It has been CBP’s position that the extensive construction of similar items of play equipment to the product described above are distinguishable from toys of heading 9503, HTSUS. It is further noted that the classification of playground equipment that facilitates physical recreation under subheading 9506.99, HTSUS, is consistent with other CBP rulings.
The second product under consideration is item # 1475396, the playhouse with a slide. The playhouse is composed of 83% wood, 4% steel hardware and 13% plastic components. It contains a roof, a hinged door and an open framed window. It is a 2-story playhouse that features a ladder to climb to the second story, windows, and a slide. The playhouse is designed for the outdoor use of children ages 3 years and older.
The applicable subheading for both playhouses will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." The rate of duty will be 4% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.99.6080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.99.6080, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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