CLA-2-95:OT:RR:NC:N4:424
Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of Inflatable Balloons with LED Inserts from China
Dear Ms. Liu:
In your letter submitted January 19, 2011, you requested a tariff classification ruling.
A photograph of item # A014CA02102, “Blinking LED Light Balloon Inserts,” was submitted with your inquiry. The item is blister packed with a cardboard insert and contains 4 inflatable rubber balloons with 4 LED inserts. The inserts, powered by three included LR41 batteries, are placed inside the balloons causing the balloons to blink. The importer has stated that the balloons and inserts are designed for persons 14 years of age and older.
You suggested classification in 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS). EN (Explanatory Note) 85.13 states in relevant part, “The term ‘portable lamps’ refers only to those lamps (i.e., both the lamp and its electricity supply) which are designed for use when carried in the hand or on the person.” The “Blinking LED Light Balloon Inserts” are designed to be placed in a balloon, not carried in the hand or on the person. Therefore, classification in 8513.10.4000, HTSUS, is precluded.
The applicable subheading for the package of 4 Inflatable Balloons with LED Inserts will be 9503.00.0015, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Inflatable toy balls, balloons and punchballs of rubber: Labeled for use by other persons.” 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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division