CLA-2 CO:R:C:G 083949 DFC
Ms. Deborah J. Clune
PBB USA Inc.
P.O. Box 950
Buffalo, New York 14213
RE: Tariff classification of promotional inflatable balloons.
Dear Ms. Clune:
Your letter dated February 16, 1989, addressed to our
Buffalo office on behalf of Rent-An-Inflatable Inc., Ontario,
Canada, concerning the tariff classification of promotional
inflatable balloons, has been referred to this office for a
direct reply to you.
FACTS:
The merchandise involved consists of large inflatable
balloons used for advertising and promotional purposes in a
variety of areas including trade shows, conventions, parades,
special events, festive occasions and retail sales outlets. It
also includes larger than life inflatable depictions of
recognizable commercial products.
A specification sheet indicates that the inflatable product
material could be made up of one or a mix of materials identified
as ripstop nylon, pack cloth, Duroflate and Cordura. All of the
representative swatches have been determined to be textile
including the ripstop nylon which is covered on one side by
metallized plastic. All of these materials are of U.S. and
Canadian origin with the exception of the Duroflate which comes
from England.
Inflated pressurization is achieved and maintained by a
direct drive blower motor of U.S. manufacture. The inflatable
with motor and textile tethering straps is packed into a
transport bag made of Cordura material.
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ISSUE:
Are these inflatable products within the purview of
subheading 3926.90.7500, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for other articles of
plastics and articles of other materials of headings 3901 to
3914, other, pneumatic mattresses and other inflatable articles,
not elsewhere specified or included?
LAW AND ANALYSIS:
Chapter 39, HTSUSA, is limited to products composed solely
of plastic materials following the Explanatory Note to heading
39.26 which provides as follows:
This heading covers articles, not elsewhere specified or
included, of plastics (as defined in Note 1 to the Chapter)
or of other materials of headings 39.01 to 39.14.
Note 1 to Chapter 39 provides in part that "[t]hroughout the
tariff schedule, any reference to 'plastics' also includes
vulcanized fiber. The expression, however, does not apply to
materials regarded as textile materials of section XI." Also,
Note 2(l) of this chapter excludes from consideration
thereunder "[g]oods of section XI (textiles and textile
articles)."
In view of the foregoing, it is our opinion that the
inflatables are precluded from consideration under subheading
3926.90.7500, HTSUSA, because they are composed wholly or
essentially of textile material.
HOLDING:
The inflatable balloons are classifiable under subheading
6307.90.9030, HTSUSA, as other made up articles of textile
material, other, other, and dutiable at the general rate of 7
percent ad valorem. Merchandise which qualifies as "goods
originating in the territory of Canada" as that term is defined
in General Note 3(c) (vii) (B), HTSUSA, is eligible for reduced
rates of duty upon importation into the United States. Thus, the
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inflatable balloons may be eligible for a 6.3 percent ad valorem
duty rate under the United States Canada Free Trade Agreement if
all applicable regulations are met.
Sincerely,
John Durant Director
Commercial Rulings Division
6cc A.D. N.Y.Seaport
1cc Thomas McKenna NY Seaport
1cc John Durant
1cc Legal Reference