CLA-2-63:OT:RR:NC:N3:351
Mr. Tomas Gloetzner
Cetus Joy, LLC dba One, Two, Celebrate!
5000 Thayer Center Suite C
Oakland, MD 21550
RE: The tariff classification of inflatable party decorations from China
Dear Mr. Gloetzner:
In your letter dated August 20, 2025, you requested a tariff classification ruling. A sample of the unicorn
inflatable decoration was provided to this office and will be returned as requested.
The sample, SKU# LG-IEPU-0003-FU described as an “Inflatable Enchanted Princess Unicorn,” is a
three-dimensional inflatable party decoration of a unicorn. The inflatable unicorn is composed of 100
percent polyester woven fabric coated with polyurethane on the exterior. The item is decorated with
heat-transfer printing of eyelashes, a nose, and a mouth. The unicorn features a three-dimensional pointed
horn, rainbow hair, and a rainbow tail. Inside the unicorn is a 110V integrated blower fan. When the blower
is connected to an electrical outlet and the air intake is zippered closed, the item will inflate. The unicorn
measures 4 feet 11 inches in length by 4 feet 11 inches in height when fully inflated. The item is imported
with four plastic stakes that can be attached to the two nylon tie loops at the base of the body for securing it
to the ground. The item is also imported with four nylon ropes that can be tied to the four polyester fabric
loops with metal D-ring on the back of the item for attaching balloons or other decorations. There is no
crushed stone or other material used to help the unicorn stand upright. You state the item can be used
indoors or outdoors as a decoration but not designed to be climbed or jumped on.
SKU# G-IFV-0002-PM, described as an “Inflatable Festive Volcano,” is a three-dimensional inflatable party
decoration of a volcano. The inflatable volcano is composed of 100 percent polyester woven fabric coated
with polyurethane on the exterior. The volcano features four three-dimensional rounded green pieces and
eight triangular pink pieces along the circumference of the base. Inside the volcano is a 110V integrated
blower fan. When the blower is connected to an electrical outlet and the air intake is zippered closed, the
item will inflate. The volcano measures 13 feet 1 inches in width by 6 feet 7 inches in height when fully
inflated. The item is imported with four plastic stakes that can be attached to the four nylon tie loops at the
base of the body for securing it to the ground. The item is also imported with four nylon ropes that can be
tied to the four polyester fabric loops with metal D-ring on the middle of the item for attaching balloons or
other decorations. There is no crushed stone or other material used to help the volcano stand upright. You
state the item can be used indoors or outdoors as a decoration but not designed to be climbed or jumped on.
SKU# LG-IED-0008-FU, described as an “Inflatable Enchanted Dragon,” is a three-dimensional inflatable
party decoration of a dragon. The inflatable dragon is composed of 100 percent polyester woven fabric
coated with polyurethane on the exterior. The item is decorated with heat-transfer printing of two eyes and a
mouth. The dragon features two three-dimensional pointed horns, hair, two wings, two arms with black
claws, two legs with black claws, and a tail. Inside the dragon is a 110V integrated blower fan. When the
blower is connected to an electrical outlet and the air intake is zippered closed, the item will inflate. The
dragon measures 9 feet 10 inches in length by 6 feet 7 inches in height when fully inflated. The item is
imported with four plastic stakes that can be attached to the four nylon tie loops at the base of the body for
securing it to the ground. The item is also imported with four nylon ropes that can be tied to the four
polyester fabric loops with metal D-ring in front and behind the wings for attaching balloons or other
decorations. There is no crushed stone or other material used to help the dragon stand upright. You state
the item can be used indoors or outdoors as a decoration but not designed to be climbed or jumped on.
SKU# LG-IFTR-0005-LGR, described as an “Inflatable Festive T-Rex,” is a three-dimensional inflatable
party decoration of a dinosaur. The inflatable dinosaur is composed of 100 percent polyester woven fabric
coated with polyurethane on the exterior. The item is decorated with heat-transfer printing of two eyes and
an open mouth with teeth and a red tongue. The dinosaur features a three-dimensional red striped party hat,
two arms, and eleven upright plates along its back and tail. Inside the dinosaur is a 110V integrated blower
fan. When the blower is connected to an electrical outlet and the air intake is zippered closed, the item will
inflate. The dinosaur measures 6 feet 7 inches in length by 4 feet 11 inches in height when fully inflated.
The item is imported with four plastic stakes that can be attached to the two nylon tie loops at the base of the
body for securing it to the ground. The item is also imported with four nylon ropes that can be tied to the
four polyester fabric loops with metal D-ring on the back and neck of the item for attaching balloons or other
decorations. There is no crushed stone or other material used to help the dinosaur stand upright. You state
the item can be used indoors or outdoors as a decoration but not designed to be climbed or jumped on.
SKU# G-IEPC-0001-PM, described as an “Inflatable Enchanted Princess Castle,” is a three-dimensional
inflatable party decoration of a castle. The inflatable castle is composed of 100 percent polyester woven
fabric coated with polyurethane on the exterior. The item is decorated with heat-transfer printing of a door,
bricks, and peep holes. The castle features two three-dimensional gates, four flag poles, four flags, and six
towers. Inside the castle is a 110V integrated blower fan. When the blower is connected to an electrical
outlet and the air intake is zippered closed, the item will inflate. The castle measures 16 feet 5 inches in
length by 9 feet 10 inches in depth by 9 feet 10 inches in height when fully inflated. The item is imported
with four plastic stakes that can be attached to the eight nylon tie loops at the base of the castle for securing it
to the ground. The item is also imported with four nylon ropes that can be tied to the five polyester fabric
loops with metal D-ring on its towers for attaching balloons or other decorations. There is no crushed stone
or other material used to help the castle stand upright. You state the item can be used indoors or outdoors as
a decoration but not designed to be climbed or jumped on.
The applicable subheading for the inflatable party decorations will be 6307.90.9891, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress
patterns: Other: Other: Other: Other: Other.” The general rate of duty will be 7 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 6307.90.9891, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition
to subheading 6307.90.9891, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e.,
9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
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 and Border Protection
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 Kristine Dodge at [email protected] your letter dated August 28,
2025, you requested a tariff classification ruling.
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division