CLA-2-39:RR:NC:SP:221 K86541

Ms. Traci Manuel
Virgo III Ltd.
766 Knox Court
Yardley, PA 19067

RE: The tariff classification of an inflatable goldfish from China.

Dear Ms. Manuel:

In your letter dated May 26, 2004, on behalf of Pepperidge Farm, you requested a tariff classification ruling.

A sample was provided with your letter. The inflatable goldfish is composed of polyvinyl chloride (PVC) plastic. It will be used in stores as a display item.

The applicable subheading for the PVC inflatable goldfish will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski
National Commodity
Specialist Division