The tariff classification of an inflatable snowman from China.

N023444 February 26, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of an inflatable snowman from China. Dear Mr. Crago: In your letter dated February 8, 2008, you requested a tariff classification ruling. You submitted a sample of item A072BA02071, Inflatable Snowman Decoration, which is being returned upon your request. The sample depicts an inflatable snowman figure wearing a black top hat with a red and green band, green mittens, and a red and green scarf embroidered with a decorated Christmas tree topped with a gold star. The snowman has a carrot-like nose and its body is decorated with snowflakes. The snowman measures approximately 35” in height and is made of polyester, polyvinyl chloride and Styrofoam. You indicate that the Inflatable Snowman Decoration will also be imported in a design that features the words “Merry Christmas” on its scarf in lieu of the decorated Christmas tree. The Inflatable Snowman Decoration is a purely decorative article advertised, marketed and sold for Christmas, and features motifs (decorated Christmas tree and “Merry Christmas”) that are traditionally associated with the Christmas holiday. The applicable subheading for both designs of item A072BA02071, Inflatable Snowman Decoration (Christmas tree and “Merry Christmas”) will be 9505.10.2500, (HSTUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: 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 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division