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PD D86342

January 22, 1999

CLA-2-95:L:OFO:D22 D86342

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman 707 Wilshire Blvd., Suite 4900
Los Angeles, CA 90017

RE: The tariff classification of a flexible play structure from China

Dear Mr. Powell:

In your letter dated January 6, 1999, you requested a tariff classification ruling on behalf of your client, Play Hut Inc.

A sample referred to as ASpace Camp@ was submitted with your request. The item is a flexible tent-like structure composed of 100% nylon woven fabric and metal frames. The article and its metal frames collapse and fold for easy storage. The item comes with a matching nylon bag designated to hold the collapsible play structure for ease of carrying.

When the item is unfolded it springs into a formation similar to a tent with all four sides connected to each other. Two of the sides have mesh windows while the other sides have openings. The bottom of each side measures approximately 45 inches. The structure stands about 48 inches high with the top having a circular 18 inch diameter opening. A round nylon attachment is included to cover the opening.

The words ASpace Capsule@ are embossed on one side of the tent. The flexible structure provides a play environment associated with space. The tent-like structure is principally used for amusement and therefore considered a toy. The sample will be returned as requested.

The applicable subheading for the flexible play structure with collapsible framework will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models. The rate of duty will be free.

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.

Sincerely,

Eugenio Garza Jr.
Port Director

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