CLA-2-95:OT:RR:E:NC:2:224

Mr. Ernesto Ortiz
More Fiesta
Socrates #333, Fracc. Hercules
Guadalupe, NL 67120

RE: The tariff classification of Toy Balloons 9” and 12” from Mexico

Dear Mr. Ortiz:

In your letter dated December 12, 2007, you requested a tariff classification ruling.

The samples submitted are follows:

Item #1 is a package of 25 nine inch balloons of various colors and made of latex. These balloons are used as decorations in children’s parties.

Item # 2 is a package of 20 twelve inch printed balloons of various colors and made of latex. These balloons are used as decorations in children’s parties.

These balloons can be used with helium.

The applicable subheading for the Toy Balloons 9” and 12” will be 9503.00.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars… other toys… parts and accessories thereof…inflatable toy balls, balloons and punchballs, of rubbber. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Wayne Kessler at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division