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NY N007801




March 16, 2007

CLA-2-95:RR:NC:2:224

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.00.0080

Ms. Christina L. Hoffman
Pier 1 Imports, Inc.
100 Pier 1 Place, Level 16
Fort Worth, TX 76102
Attn: Import Compliance

RE: The tariff classification of a toy bed tent from China

Dear Ms. Hoffman:

In your letter dated February 28, 2007, you requested a tariff classification ruling.

You are requesting the tariff classification on a textile bed tent, item number 425702. The bed tent is designed for placement under the top bunk of a child’s bunk bed. The top platform that is constructed of a woven fabric is held in place by the weight of the mattress. The textile flaps that hang down from the top bunk create an enclosure that resembles a pink and white playhouse. The play tent has two cutouts that serve as pretend windows and a slot with a flap appliquéd with the word: MAIL. The tent will clearly be used as a play environment for children playing house. The proper classification will be in Chapter 95 of the HTSUS as other toys.

The applicable subheading for the textile bed tent, item 425702, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scootersother toys; reduced-scale (“scale”) modelsparts and accessories thereofother. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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