NY 0850576 - The tariff classification of a bed tent from Korea. - United States International Trade Commision Rulings

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NY 850576

April 09, 1990

CLA-2-95:S:N:N3D:225-850576

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000

Ms. Cecilia Castellanos
Withrow, Zerwekh & Co.
1241 Watson Center Rd.
Carson, Ca. 90745

RE: The tariff classification of a bed tent from Korea.

Dear Ms. Castellanos:

In your letter dated March 14, 1990, on behalf of ERO Industries, Inc., you requested a tariff classification ruling.

Submitted with your inquiry was a sample, style number D>06- MY77642, known as the "Garfield Fun Hut". The tent, designed to fit a twin bed mattress, is described as an indoor/outdoor, bed/play tent and is composed of flame resistant nylon taffeta that has pictures of the cartoon cat "Garfield" scattered throughout the fabric. The tent additionally comes with elastic straps to hold it on the bed and plastic poles to hold the tent erect.

Although it is stated on the box that this tent may be used indoors and out of doors, this style of tent has no flooring nor does it offer any type of protection against the elements. Additionally, the flimsy construction and the fact that specifically, there is elastic for the purpose of attaching it to a mattress would provide that the essential character of this tent is use as a play article.

The applicable subheading for the bed tent will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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