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NY H89375




March 28, 2002

CLA-2-95:RR:NC:SP:225 H89375

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

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

RE: The tariff classification of Play Hut, Inc. 5-iN-1 Play N’ Fun from China.

Dear Mr. Powell:

In your letter dated March 8, 2002 you requested a tariff classification ruling on behalf of your client Play Hut, Inc.

The prototype sample provided, 5-iN-1 Play N’ Fun, consists of a structure of polypropylene spun bonded material on a pop up frame. The finished product will be screen-printed .The structure is three sided. One side of a zipper runs alone the open fourth side. There are openings, which can be covered, on each end to be used for entrance and exit. On the long side, two holes have been cut into the side and have scoring numbers. These holes can be used as targets for the two hollow balls also included in this set. There is a floor, which has hook and loop fasteners, that holds the second component, the sleeping bag/floor mat/wall, in place. The structure does not stand upright until the second component is attached. Although the provided sample has loops attached, which could serve to secure the product to the ground, we have been assured by counsel that the loops will not be present in the final product as it is not designed for outdoor use.

The second component is a sleeping bag, which is secured to the floor of the structure by hook and loop fasteners. The sleeping bag can be unzipped and opened up to become a mat. Or, the opened flap can be zippered to the structure to enclose the fourth side. It is made of 100% nylon woven fabric with polyester fill.

The third component is two hollow plastic balls. They can be used to throw at the targets cut outs located on one side of the structure.

All of the components will be retail packed together in a reusable vinyl carrying case, which is the usual retail packing for this type of product.

The retail item is a set, which provides a multifaceted play environment for a child. The essential character is provided by the structure.

The applicable subheading for the 5-iN-1 Play N Fun set will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; : Other: Other. 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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