CLA-2-95:OT:RR:NC:N4:424
Mr. David Prata
OHL International
at CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a corrugated cardboard playhouse from China
Dear Mr. Prata:
In your letter dated July 8, 2014, you requested a tariff classification ruling. The sample will be returned to your office as requested.
A sample of the “Color-Your-Own Reindeer Barn,” item number 969552, was submitted with your inquiry. The item consists of five corrugated cardboard panels, each printed with a different scene, which are designed to be assembled into a children’s playhouse in the shape of a barn. The completed playhouse will measure 32” (H) x 25” (W) x 31” (D) and will contain 12 window flaps which open and close, providing imaginative play for children hiding and crawling in the playhouse. The playhouse is principally designed for the amusement of children 3 years of age and older. The finished playhouse can be colored with crayons, markers, or similar implements which are not included.
The applicable subheading for the “Color-Your-Own Reindeer Barn” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division