CLA-2-49:RR:NC:SP:234 L86546

Ms. Francine Marcoux
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a child’s inflatable globe from Taiwan.

Dear Ms. Marcoux:

In your letter dated July 19, 2005, you requested a tariff classification ruling.

Descriptive literature concerning an “inflatable globe w/ animal stickers” (# 51410) was submitted for our review. The item is a 12”-diameter inflatable sphere, made of smooth PVC plastic sheeting, printed with representations of the continents and oceans of the earth. The globe also depicts and identifies various animals in appropriate geographic locations. Included with the globe is an assortment of electrostatic PVC stickers printed with pictures of animals. The stickers are meant to be peeled off their backing and placed on the globe so that they match up with the corresponding illustrations on its surface. The literature indicates that the product is designed to help make learning fun for children over the age of 3.

The applicable subheading for the #51410 “inflatable globe w/ animal stickers” will be 4905.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed globes. The rate of duty will be Free.

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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division