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NY E88710




October 27, 1999

CLA-2-95:RR:NC:2:224 E88710

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500; 9503.49.0025;
9503.90.0020

Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of five inflatable articles from China.

Dear Mr. Hoffacker:

In your letter dated October 8, 1999, you requested a tariff classification ruling, on behalf of Consolidated Stores.

You are requesting the tariff classification on five inflatable articles: an inflatable ball, and four inflatable pool floats. The inflatable plastic ball is identified as item # 71008 and is an eight gauge, fourteen inches in diameter “Wackee Ball”. The kiddie pool seat, item # 89717 is a ten gauge plastic pool seat that is made to represent various animals or non-human creatures. The boat float, item # 89881 is a ten gauge plastic float that resembles a boat with a steering wheel and horn. The ski rider, item # 89880 is a twelve gauge plastic ski rider that resembles a real ski rider. The seashell inflatable float, item # 89771 is a nine gauge inflatable plastic float that resembles a sea- shell. No samples have been submitted, however very accurate color illustrations of the items were submitted in lieu of samples.

The applicable subheading for the inflatable ball, item # 71008, will be 9503.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toysOtherInflatable toy balls, balloons and punchballs.” The rate of duty will be free.

The applicable subheading for the kiddie pool seat, item # 89717, will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: Othertoys.” The rate of duty will be free.

The applicable subheading for the boat float, item # 89881, ski rider, item # 89880, and seashell seat, item # 89771 will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), 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.” The rate of duty will be 4.2 percent 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 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, contact National Import Specialist Tom McKenna at 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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