The tariff classification of Rocket Balloons, a Jet Racer, and a Whistle Balloon Helicopter from Taiwan.

NY I85492 September 20, 2002 CLA-2-95:RR:NC:SP:225 I85492 CATEGORY: Classification TARIFF NO.: 9503.90.0020; 9503.90.0080 Mr. Christian G. Gackstatter Cold Spring Consulting, LLC 197 Cold Spring Road Avon, CT 06001 RE: The tariff classification of Rocket Balloons, a Jet Racer, and a Whistle Balloon Helicopter from Taiwan. Dear Mr. Gackstatter: In your letter dated September 1, 2002, you requested a tariff classification ruling. You submitted the following samples Rocket Balloons consists of a plastic package with cardboard header filled with assorted colored 11” toy balloons and a balloon pump for inflating the balloons. The balloons are cylindrical shaped when inflated and have a tie at one end that, when removed, causes the balloons to “soar like a rocket.” In our opinion, this is a set with the essential character imparted by the balloons. Jet Racer consists of a plastic toy race car that is powered by an attached balloon and packaged with racing stickers inside a plastic package with a cardboard header. To operate, the balloon is inflated and when a “valve” is released at one end of the race car, it causes air to suddenly be released from the balloon propelling the car forward. Whistle Balloon Helicopter consists of toy plastic helicopter blades packaged in a plastic bag with two balloons. To operate, a balloon is inflated and attached to the helicopter blades. When air is released from the balloon, it causes the helicopter blades to spin and the toy to rotate wildly in the air. The applicable subheading for the Rocket Balloons will be 9503.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys…and parts and accessories thereof: Other…Inflatable toy balls, balloons and punchballs.” The rate of duty will be free. The applicable subheading for the a Jet Racer, and Whistle Balloon Helicopter will be 9503.90.0080, 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: 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, National Commodity Specialist Division