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NY I80596




April 23, 2002

CLA-2-95:RR:NC:SP:225 I80596

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Susan Klingbeil
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification and country of origin determination for a Sagolek Play Tunnel and a Sagolek Play Tent Knight’s Castle from Vietnam.

Dear Ms. Klingbeil:

In your letter dated April 3, 2002, you requested a ruling on tariff classification and country of origin determination.

You submitted the following samples:

Article #50051030, Sagolek Play Tunnel, consists of a series of arch shaped structures that connect together to form a tunnel through which a child can crawl. The arc shaped structures are made of fabric woven in Korea and cut, sewn, and assembled in Vietnam.

Article #70051029, Sagolek Play Tent Knight’s Castle, consists a play tent that, when erected, resembles a castle with flags on the top of each corner. The frill around the top and flags is made of woven nylon fabric from Taiwan. The walls and floor are made of polyethylene woven fabric from Korea. The article is cut, sewn, and assembled in Vietnam.

The applicable subheading for the Article #50051030, Sagolek Play Tunnel, and Article #70051029, Sagolek Play Tent Knight’s Castle, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be free.

In the instant case, the cutting, sewing and assembly of the woven fabric in Vietnam constitutes a substantial transformation. Therefore, the articles should be marked with the country of origin of Vietnam.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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