CLA-2-95:S:N:N8:225 896153
Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038
RE: The tariff classification of inflatable toys from China
Dear Ms. Shoule:
In your letter dated March 24, 1994, you requested a tariff classification ruling on behalf of your client F.W. Woolworth Company.
Item number 9182 is an assortment of three styles of inflatable toys. The articles are made of vinyl and measure 9 inches in height when inflated. The three styles consist of pumpkins, skull heads and ghosts. Within each style, are three variations of the same item, differing only in printed facial features. Your samples are being returned as requested.
The applicable subheading for the inflatable pumpkin and skull will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be 6.8 percent ad valorem.
The applicable subheading for the inflatable ghost will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: not having a spring mechanism: other. The rate of duty will be 6.8 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