CLA-2-95:S:N:N8:224 883878
D. F. Miller
Import Manager
Woolworth
233 Broadway
New York, NY 10279
RE: The tariff classification of inflatable novelties from China.
Dear Mr. Miller:
In your letter dated March 8, 1993, you requested a tariff
classification ruling.
The merchandise consists of a 20 inch black bat animal figure, item
9180; a 24 inch ghost figure, item 9183; and a 60 inch round pumpkin, item
9185. The sizes reflect these vinyl figures in their inflatable condition.
The samples will be returned as requested.
The bat and ghost figures, while marketed as party decorations, have a
comical and humorous appearance and evoke a sense of amusement.
Accordingly, their applicable subheading will be 9503.49.0020, Harmonized
Tariff Schedule of the United States (HTS), which provides for toys
representing animals or non-human creatures, not stuffed. The rate of duty
will be 6.8 percent ad valorem.
The applicable subheading for the 60 inch round pumpkin will be
3926.90.7500, HTS, which provides for 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 Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport