In ruling NY N320207 (July 1, 2021), Customs and Border Protection (CBP) discussed the classification of two children’s playhouses from China. The first product – referred to as the playhouse without a slide – is intended for children ages 2 years and older and is composed of 83% wood, 7% steel hardware, and 10% plastic components. This 2-story playhouse features a play kitchen, a ladder and a fireman’s pole to climb to the second floor, a picnic table, and a bench. The second playhouse comes with a slide and is intended for children 3 years and older. Also 2 stories, the second playhouse is composed of 83% wood, 4% steel, and 13% plastic components and features a ladder, windows, and a slide. Both playhouses contain a roof, a hinged door, and an open framed window and are intended for outdoor use.
In its decision, CBP referred to the Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), which state that “equipment principally designed for use by children in an outdoor playground activity is classified for tariff purposes in Heading 9506, HTSUS.” CBP determined that the two playhouses were of a kind principally used in playgrounds and that the applicable subheading is 9506.99.6080, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other.” The rate of duty is 4% ad valorem.
Additionally, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, Chinese products under subheading 9506.99.6080, HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem duty rate. As such, the chapter subheading 9903.88.15 must be reported in addition to subheading 9506.99.6080, HTSUS.