The tariff classification of various Halloween items from China.

NY E81907 June 3, 1999 CLA-2-95:RR:NC:2:224 E81907 CATEGORY: Classification TARIFF NO.: 3926.90.7500; 9503.49.0025; 9505.90.6000 Ted Conlon Four Star International Williamsburg Square 229 East Main St., Suite 201 Milford, MA 01757 RE: The tariff classification of various Halloween items from China. Dear Mr. Conlon: In your letter dated May 4, 1999, you requested a tariff classification ruling. You are requesting the tariff classification of various inflatable Halloween items. The various bats, spiders and ghosts included in assortments 23163205H and 23162554H are considered toys representing animals or non-human creatures, and are classified accordingly. The inflatable eyeballs, set of 3, assortment 23163013H are considered inflatable articles for tariff purposes, and are classified as such. The inflatable Halloween pumpkins, both assortment 23163349H and assortment 23163007H are considered festive articles for tariff purposes because they depict jack-o-lantern figures which are traditional symbols of Halloween. The applicable subheading for the inflatable spider and the inflatable bat (assortment 23163205H), and the inflatable bat, the inflatable spider, and the inflatable ghost (assortment 23162554H) will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys.” The rate of duty will be free. The applicable subheading for the inflatable eyeballs, set of 3, assortment 23163013H will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the inflatable pumpkin with lid, assortment 23163349H, and the inflatable Halloween pumpkin, assortment 23163007H will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles...parts and accessories thereof: Other: 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division