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NY K88292




August 11, 2004
CLA-2-95:RR:NC:SP:225 K88292

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Mr. Gary Phillips
Parris Manufacturing Co.
P.O. Box 338
Savannah, TN 38372-0338

RE: The tariff classification of toy tents from China.

Dear Mr. Phillips:

In your letter dated Aug 5, 2004, you requested a tariff classification ruling.

You submitted two samples and three photographs of toy tents.

Item number 7602, Small 4 Sided Teepee, is a textile play tent that resembles a cone-shaped teepee and measures approximately 130cm in height and 95cm at its square base. It is supported on a frame of PVC poles that measure approximately 12mm each. The teepee has a polyester floor mat, a flap opening, and is decorated with silkscreen imprints of Native American symbols. A textile drawstring bag is included for storage.

Item number 7600, 3 in 1 Small Teepee W/Tunnel, consists of two textile play tents that resemble cone-shaped teepees and are connected to one another by a circular textile play tunnel. Each teepee measures approximately 130cm in height and 95cm at its square base, and is supported on a frame of PVC poles that measure approximately 12mm each. Each teepee has a polyester floor mat, a flap opening and is decorated with silkscreen imprints of Native American symbols. The play tunnel measures approximately 48cm in diameter and 180cm in length. The length of the tunnel can be collapsed for storage in a textile bag with a strap handle.

Item number 7604, Large 6 Sided Teepee, is a textile play tent that resembles a cone-shaped teepee and measures approximately 150cm in height and 250cm at its square base. It is supported on a frame of fiberglass poles that measure approximately 12.7mm each with metal and nylon connectors. The teepee has a polyester floor mat, a flap opening, and is decorated with silkscreen imprints of Native American symbols. A textile drawstring bag is included for storage.      All three teepees are marketed and sold as play tents for young children, with the primary audience being schools, nurseries and other facilities for young children.

The applicable subheading for item number 7602, Small 4 Sided Teepee, item number 7600, 3 in 1 Small Teepee W/Tunnel, and item number 7604, Large 6 Sided Teepee, 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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