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NY B87550




August 8, 1997

CLA-2-95:RR:NC:SP:225 B87550

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Ms. Donna M. Morris
Westwater Enterprises
917 Mountain Ave.
Mountainside, N.J. 07092

RE: The tariff classification of a miniature toy tent from China

Dear Ms. Morris:

In your letter dated June 11, 1997, received in this office on July 16, 1997 you requested a tariff classification ruling.

A sample of item #BSA-21, "Pop-Up Tent", was submitted for our review along with your inquiry. The tent is designed to accomodate one or more small stuffed animals for use in children's play activities. The stuffed or bean filled animals are not sold with the tent. It is constructed of nylon fabric with plastic poles and measures 13 1/2 inches wide by 12 inches high. Assembly is not required as the tent easily unfolds into an upright position. You state in your letter that the tent may be imported in a variety of colors and fabrics.

The applicable subheading for item #BSA-21, "Pop-Up Tent," will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

At this time articles classified in HTS 9503.90.0045 are not subject to quota restraints or visa requirements.

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 Alice J. Wong at 212-466-5538.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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