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NY L83314





March 24, 2005

CLA-2-95:RR:NC:SP:225 L83314

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0025

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of Windbags from China.

Dear Ms. Aldinger:

In your letter dated March 2, 2005, you requested a tariff classification ruling.

You submitted samples of Windbags identified as item number 939976. The articles are eight feet long plastic bags in four assorted colors (orange, black, blue, and yellow) that can be inflated via one breath. The articles can be tossed and bounced, or tied into various shapes, and will be packaged in twos inside a clear plastic bag with a cardboard insert.

Although the Windbags will be decorated with depictions of ghosts and haunted houses, the articles will be primarily used as inflatable toys to provide amusement inside and outside the home, and will not be limited exclusively to the Halloween holiday. Therefore, the articles will be classified as inflatable toys in tariff heading 9503.

Your samples are being returned as requested.

The applicable subheading for the Windbags identified as item number 939976 will be 9503.90.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Inflatable toy balls, balloons and punchballs: Of rubber: Other.” The rate of duty 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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