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NY N021533




January 31, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9508.90.0000

Ms. Rachael Goding, Esq.
International Automated Brokers, Inc.
1655 St. Andrews Cove
San Diego, CA 92154

RE: The tariff classification of inflatable play structures from Mexico

Dear Mr. Goding:

In your letter dated December 26, 2007, you requested a tariff classification ruling, on behalf of Baja Inflatables, S.A., your client.

You are requesting the tariff classification on several products that are identified as inflatable play structures. There are five structures as follows: a Mini Castle (B16), a Classic Castle (B50), a Party House (B70), a Medium Combo Castle and Slide (B250), and a Combo Castle and Slide (B220). The play structures are used for entertainment at festivals, fairs, corporate events, parties and other special events. The prices range from $1000 to $2300 per unit for the inflatable play structures.

The applicable subheading for the inflatable play structures will be 9508.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for merry-go-rounds, boat-swings, shooting galleries and other fairground amusements; traveling circuses and traveling menageries; traveling theaters; parts and accessories thereof: other. The rate of duty will be free.

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 Wayne Kessler at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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