CLA-2-95:S:N:N8:225-890675

Ms. Mary M. Revils
Pioneer Balloon
555 N. Woodlawn
Wichita, Kansas 67208-3682

RE: The tariff classification of a balloon accessory from China

Dear Ms. Revils:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : September 16, 1993, received in this office on September 24, 1993.

DESCRIPTION OF MERCHANDISE : The item is a net composed of polyethylene strands. The strands are tied together in diamond shapes at the top. Several inches of loose strands remain for later assembly to a mini basket or similar article. The net is specially designed to house one or more inflated helium balloons and, when tied to a small basket, creates the image of a hot-air-balloon. The net accessory will be imported separately (balloons and baskets are not included). HTS PROVISION : Other toys: other: parts and access- ories.

HTS SUBHEADING : 9503.90.7040

RATE OF DUTY : 6.8 percent ad valorem

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