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NY J81247




February 12, 2003

CLA-2-95:RR:NC:SP:225 J81247

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Mr. Rolando E. Portal
ABC Distributing, LLC
6301 East 10th Avenue
Hialeah, FL 33013

RE: The tariff classification of a “5-in-1 Play Center” from China.

Dear Mr. Portal:

In your letter dated February 5, 2003, you requested a tariff classification ruling.

The sample submitted, Style #207480, “5-in-1 Play Center”, consists of a structure of 100% acrylic fabric on a pop up wire frame. 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 two bean bags 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.

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% polyester with polyester fill.

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 “5-in-1 Play Center” is not intended for camping or outdoor use and is not constructed of material that would protect it from the elements. The retail item is a set, which provides a multifaceted play environment (tent, tunnel, game, etc.) for a child three years of age and older. The essential character is provided by the structure.

The applicable subheading for Style #207480, “5-in-1 Play Center”, 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.

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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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