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NY F80451




December 9, 1999

CLA-2-95:RR:NC:2:224 F80451

CATEGORY: CLASSIFICATION

TARIFF NO.: 9508.00.0000

Paul Monaco
BEE-TEE USA, Inc.
8261 East Evans Road
Scottsdale AZ 85260

RE: The tariff classification of inflatable play structures from the United Kingdom.

Dear Mr. Monaco:

In your letter of November 9, 1999, you requested a tariff classification ruling.

The merchandise consists of various inflatable amusement products designed for use as play area attractions for children at carnivals, corporate events, fairs, festivals, birthday parties and other special events. Known as bouncers, moonwalks and jumpers, these inflated structures replicate a variety of configurations including slides, playhouses and castles.

In light of the foregoing, and given the use of the articles as a resource of recreational diversion and entertainment, we feel that the articles at issue are covered by heading 9508, Harmonized Tariff Schedule of the United States (HTSUS), as "fairground amusements" in accordance with General Interpretative Rule 1 of the HTSUS.

The applicable subheading for the inflatable play structures will be 9508.00.0000, HTSUS, which provides for "Merry-go-rounds, boat-swings, shooting galleries and other fairground amusements." The duty rate will be free.

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, National Commodity Specialist Division

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