M83676 M8 Ruling Active

The tariff classification of a plastic inflatable turkey from China.

Issued June 16, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.7500

Headings: 3926

Product description

It will be used by Pepperidge Farm to promote its products. You suggest classification in chapter 95 of the Harmonized Tariff Schedule of the United States as a festive article related to Thanksgiving. While the Thanksgiving Turkey is a symbol of Thanksgiving, not every turkey is such a symbol. There is nothing about this particular turkey that limits its use to Thanksgiving.

CBP rationale

The applicable subheading for the inflatable turkey will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…pneumatic mattresses and other inflatable articles, not elsewhere specified or included.

Full text

NY M83676 June 16, 2006 CLA-2-39:RR:NC:SP:221 M83676 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Mr. Traci Manuel Virgo III Ltd. 766 Knox Court Yardley, PA 19067 RE: The tariff classification of a plastic inflatable turkey from China. Dear Ms. Manuel: In your letter dated May 12, 2006, you requested a tariff classification ruling. The sample you provided is a large inflatable turkey made of polyvinyl chloride (PVC) plastic sheeting. It will be used by Pepperidge Farm to promote its products. You suggest classification in chapter 95 of the Harmonized Tariff Schedule of the United States as a festive article related to Thanksgiving. While the Thanksgiving Turkey is a symbol of Thanksgiving, not every turkey is such a symbol. There is nothing about this particular turkey that limits its use to Thanksgiving. The applicable subheading for the inflatable turkey will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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