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HQ 083949


June 14, 1989

CLA-2 CO:R:C:G 083949 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9030

Ms. Deborah J. Clune
PBB USA Inc.
P.O. Box 950
Buffalo, New York 14213

RE: Tariff classification of promotional inflatable balloons.

Dear Ms. Clune:

Your letter dated February 16, 1989, addressed to our Buffalo office on behalf of Rent-An-Inflatable Inc., Ontario, Canada, concerning the tariff classification of promotional inflatable balloons, has been referred to this office for a direct reply to you.

FACTS:

The merchandise involved consists of large inflatable balloons used for advertising and promotional purposes in a variety of areas including trade shows, conventions, parades, special events, festive occasions and retail sales outlets. It also includes larger than life inflatable depictions of recognizable commercial products.

A specification sheet indicates that the inflatable product material could be made up of one or a mix of materials identified as ripstop nylon, pack cloth, Duroflate and Cordura. All of the representative swatches have been determined to be textile including the ripstop nylon which is covered on one side by metallized plastic. All of these materials are of U.S. and Canadian origin with the exception of the Duroflate which comes from England.

Inflated pressurization is achieved and maintained by a direct drive blower motor of U.S. manufacture. The inflatable with motor and textile tethering straps is packed into a transport bag made of Cordura material.

ISSUE:

Are these inflatable products within the purview of subheading 3926.90.7500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, other, pneumatic mattresses and other inflatable articles, not elsewhere specified or included?

LAW AND ANALYSIS:

Chapter 39, HTSUSA, is limited to products composed solely of plastic materials following the Explanatory Note to heading 39.26 which provides as follows:

This heading covers articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or of other materials of headings 39.01 to 39.14.

Note 1 to Chapter 39 provides in part that "[t]hroughout the tariff schedule, any reference to 'plastics' also includes vulcanized fiber. The expression, however, does not apply to materials regarded as textile materials of section XI." Also, Note 2(l) of this chapter excludes from consideration thereunder "[g]oods of section XI (textiles and textile articles)."

In view of the foregoing, it is our opinion that the inflatables are precluded from consideration under subheading 3926.90.7500, HTSUSA, because they are composed wholly or essentially of textile material.

HOLDING:

The inflatable balloons are classifiable under subheading 6307.90.9030, HTSUSA, as other made up articles of textile material, other, other, and dutiable at the general rate of 7 percent ad valorem. Merchandise which qualifies as "goods originating in the territory of Canada" as that term is defined in General Note 3(c) (vii) (B), HTSUSA, is eligible for reduced rates of duty upon importation into the United States. Thus, the
inflatable balloons may be eligible for a 6.3 percent ad valorem duty rate under the United States Canada Free Trade Agreement if all applicable regulations are met.

Sincerely,

John Durant Director

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