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NY 883878



March 19, 1993

CLA-2-95:S:N:N8:224 883878

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500; 9503.49.0020

D. F. Miller
Import Manager
Woolworth
233 Broadway
New York, NY 10279

RE: The tariff classification of inflatable novelties from China.

Dear Mr. Miller:

In your letter dated March 8, 1993, you requested a tariff classification ruling.

The merchandise consists of a 20 inch black bat animal figure, item 9180; a 24 inch ghost figure, item 9183; and a 60 inch round pumpkin, item 9185. The sizes reflect these vinyl figures in their inflatable condition. The samples will be returned as requested.

The bat and ghost figures, while marketed as party decorations, have a comical and humorous appearance and evoke a sense of amusement. Accordingly, their applicable subheading will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures, not stuffed. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the 60 inch round pumpkin will be 3926.90.7500, 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,

Jean F. Maguire
Area Director

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