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NY N018234




November 1, 2007

CLA-2-39:OT:RR:E:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600

Ms. Trudi Van Heuveln
Impact Innovations, Inc.
223 SE 1st Ave
PO Box 550
Clara City, MN 56222

RE: The tariff classification of a plastic floor standing inflatable cooler and plastic floor standing inflatable Treater Greeters from China

Dear Ms. Heuveln:

In your letter dated October 5, 2007 you requested a tariff classification ruling.

The submitted illustrations depict items, all made of polyvinyl chloride (PVC), identified as follows:

Item 82667 is an inflatable cooler, shaped like a pumpkin, with a printed jack-o’-lantern face on one side. It stands about 22 inches tall. The cooler has an inside cavity that has the capacity to hold over a case of bottles or cans, along with ice. Access to the cavity is gained through the top of the cooler, which is open. The cavity inside the cooler is about 21.5 inches in height. The diameter of the cavity measures about 9 inches, but the width of the entire cooler is about 22 inches, as the walls of the cooler are over 6 inches thick on all sides.

Item 82660 is an inflatable Treater Greeter that has a pumpkin shaped head with a printed jack-o”-lantern face on one side. The head stands on what appears to be a cone shaped body with a black cape and a purple and black collar that comes up around the jack-o”-lantern. The head and body are one inflated piece and together stand 30 inches high in total. The head has a hollow center where Halloween candy is intended to be placed for trick-or-treaters. Access to the hollow center is gained through the top of the jack-o”-lantern head, which is open.

Item 82662 is an inflatable Treater Greeter that has a white head with a printed skeleton face on one side. The head stands on what appears to be a cone shaped body. The head and body are one inflated piece and together stand 30 inches high in total. The head has a hollow center where Halloween candy is intended to be placed for trick-or-treaters. Access to the hollow center is gained through the top of the skeleton head, which is open.

Although the submitted illustrations of packaging material references LED lighting, you have stated in a telephone conversation with this office that LED lights will not be included with any of these three items and that the packaging material will be changed to delete these references. You have also stated in a telephone conversation with this office that all three items are designed to stand on the floor rather than on a table top, when in use.

You have suggested that these three items should be classified under subheading 3924.10.4000 and you further suggest that all three items meet the criteria for classification under 9817.95.05. However, we do not agree that these items are correctly classified in either of the provisions that you suggest.

Subheading 3924.10.4000 provides for tableware, kitchenwareof plastics: tableware and kitchenware: other. This office believes that it is unlikely that any of these three items would be used on a table, based on their respective sizes. Furthermore, this office also believes that it is unlikely that any of these items will be used in a kitchen, where food is prepared rather than served. The submitted illustration of the packaging material for the jack-o’-lantern Treater Greeter depicts that item situated on a step leading up to the front porch of a house. The illustration further depicts a child, dressed in a trick or treat costume, standing one step below the Treater Greeter, and reaching into its open top. The submitted illustration of the packaging material for the jack-o’-lantern cooler depicts that item situated on what appears to be a brick floor.

Consequently, classification under subheading 9817.95.05 would be precluded. In order to be classifiable under that subheading, merchandise must be otherwise classifiable under one of the subheadings specifically stated in that provision. The applicable subheading for the instant merchandise is not one of those subheadings so stated.

The applicable subheading for item 82667, item 82660 and item 82662 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides forother household articlesof plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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