CLA-2-95:S:N:N8:224 885539
Ms. Lydia Rivas
Natural, Nydegger Transport Corporation
One World Trade Center, Suite 1565
New York, N.Y. 10048
RE: The tariff classification of toy creatures and inflatables
from China.
Dear Ms. Rivas:
In your letter dated April 28, 1993, on behalf of your client
Topstone Industries, Inc., you requested a tariff classification
ruling.
Five samples were submitted with your inquiry. Style number 6032
is a full figured inflatable depiction of a ghost composed of vinyl
sheeting with facial features imprinted thereon, measuring 24 inches in
height when inflated. Style number 6041 is an inflatable depiction of
a mummy composed of colored vinyl sheeting, measuring 24 inches in
height when inflated. Style number 6044 is an inflatable depiction of
a ghoul composed of colored vinyl sheeting, measuring 24 inches in
height when inflated. The ghoul and mummy figures include two metal
ground stakes and are meant to be attached to a lawn; the figures give
the appearance of rising out of the ground. Style number 6014 is an
inflatable depiction of a skeleton composed of vinyl sheeting with
facial features imprinted thereon, measuring six feet in height when
inflated. These four styles are principally intended for amusement and
are considered toy creatures for tariff classification purposes. Style
number 6034 is an inflatable representation of a pumpkin composed of
vinyl sheeting with facial features imprinted thereon, measuring 24
inches in height when inflated. The pumpkin figure has no limbs or
body.
The applicable subheading for the ghost, ghoul, mummy and skeleton
inflatable figures will be 9503.49.0020, Harmonized Tariff Schedule of
the United States (HTS), which provides for toys representing animals
or non-human creatures, other than stuffed, not having a spring
mechanism. The rate of duty will be 6.8 percent ad valorem.
The applicable subheading for the pumpkin inflatable will be
3926.90.7500, Harmonized Tariff Schedule of the United States (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