CLA-2-95:OT:RR:NC:N4:424

Karla R. Baeza
U.S. Handle Worldwide Trade, LLC.
13501 Katy Fwy
Houston, TX 77079

RE: The tariff classification for latex balloons from Sri Lanka

Dear Ms. Baeza:

In your letter submitted on April 3, 2024, you requested a tariff classification ruling.

Samples of the latex balloons were submitted for our review.

The products under consideration are latex balloons of various sizes, shapes, and colors. Some of the balloons you feature are 9 inch, 12 inch, heart shaped, jumbo size, and metallic in color. The balloons will be imported in bulk into the USA. You state that the balloons are intended primarily for the amusement of children 8 years of age and older.

The applicable subheading for the latex balloons will be 9503.00.0013, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars and similar wheeled toysdolls, other toyspuzzles of all kinds; parts and accessories thereof Children's products' as defined in 15 U.S.C. 2052: Inflatable toy balls, balloons : Labeled or determined by importer as intended for use by persons: 3 to 12 years of age. 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 https://hts.usitc.gov/current.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

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, please contact National Import Specialist Roseanne Murphy at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division