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NY 885539




May 27, 1993

CLA-2-95:S:N:N8:224 885539

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0020; 3926.90.7500

Ms. Lydia Rivas
Natural, Nydegger Transport Corporation
One World Trade Center, Suite 1565
New York, N.Y. 10048

RE: The tariff classification of toy creatures and inflatables from China.

Dear Ms. Rivas:

In your letter dated April 28, 1993, on behalf of your client Topstone Industries, Inc., you requested a tariff classification ruling.

Five samples were submitted with your inquiry. Style number 6032 is a full figured inflatable depiction of a ghost composed of vinyl sheeting with facial features imprinted thereon, measuring 24 inches in height when inflated. Style number 6041 is an inflatable depiction of a mummy composed of colored vinyl sheeting, measuring 24 inches in height when inflated. Style number 6044 is an inflatable depiction of a ghoul composed of colored vinyl sheeting, measuring 24 inches in height when inflated. The ghoul and mummy figures include two metal ground stakes and are meant to be attached to a lawn; the figures give the appearance of rising out of the ground. Style number 6014 is an inflatable depiction of a skeleton composed of vinyl sheeting with facial features imprinted thereon, measuring six feet in height when inflated. These four styles are principally intended for amusement and are considered toy creatures for tariff classification purposes. Style number 6034 is an inflatable representation of a pumpkin composed of vinyl sheeting with facial features imprinted thereon, measuring 24 inches in height when inflated. The pumpkin figure has no limbs or body.
The applicable subheading for the ghost, ghoul, mummy and skeleton inflatable figures will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures, other than stuffed, not having a spring mechanism. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the pumpkin inflatable will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


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