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NY K89581




September 24, 2004
CLA-2-95:RR:NC:SP:225 K89581

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Marsha McCabe
Midwest Quality Gloves, Inc.
P.O. Box 260
Chillicothe, MO 64601

RE: The tariff classification of toy play tents from China.

Dear Ms. McCabe:

In your letter dated September 2, 2004, you requested a tariff classification ruling.

You submitted two styles of toy pop up play tents, which are identical except for color and decorations. Style number TG551, “Girls Pop Up Tent”, is a pink tent decorated with silkscreen images of flowers and a honeybee. Style number TG552, “Boys Pop Up Tent”, is a blue tent decorated with silkscreen images of a frog, a snail, and a honeybee. Both tents are made of polyester and measure approximately 40-1/2 inches in height and 30 inches in width. Each tent has an arched roof that measures approximately 14 inches x 14 inches and a polyethylene floor that measures approximately 38 inches x 39 inches. One side of each tent has a flapped window that measures approximately 21 inches in height x 21.5 inches in width, and can be secured in the open position via hook and loop closures. The tent door measures approximately 25 inches in height x 25.5 inches in width. Both tents can be folded for storage inside accompanying color-coordinated fabric pouches with zipper closures, and are marketed and sold as toy play tents for children.

The applicable subheading for style number TG551, “Girls Pop Up Tent” and style number TG552, “Boys Pop Up Tent” 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.

We are unable to rule on style number TG540K, “Pop Up Hat”, without marketing information for the product. Should you still wish a ruling on this article, please resubmit your ruling request along with the sample and marketing/advertising literature for the article.

Your samples are being returned as requested.

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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