CLA-2-94:RR:NC:FC: 233 A82229
Ms. Karen MacGillivray
Tower Group International
128 Dearborn Street
Buffalo, NY 14207-3198
RE: The tariff classification of an "Inflate-A-Booth" from Canada.
Dear Ms. MacGillivray:
In your letter dated April 3, 1996, on behalf of Whitby Sewing, you requested a tariff classification ruling.
The submitted literature depicts the item as an inflatable trade show booth which is designed to be placed on the floor or ground and used to display products at a show. The booth is constructed of 600 Denier 100% polyester with a PVC and automotive fire retardant coating. It is inflated by an internal air blower and installs in a short period of time. The booth has custom shelves and can display up to eight 28" x 6' banners, offering more than 80 square feet of display floor space.
The applicable subheading for the "Inflate-A-Booth" will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other furniture and parts thereof: Furniture of plastics: Other: Other. The rate of duty will be 1.4% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 Lawrence Mushinske at 212-466-5739.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division