The tariff classification of polyester inflatable banners from China

N127999 October 28, 2010 CLA-2-95:RR:OT:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of polyester inflatable banners from China Dear Mr. Crago-Edwards: In your letter dated October 12, 2010, you requested a tariff classification ruling. You submitted two samples of a Halloween Inflatable Flag, which, although referred to as “flags”, are actually 100% polyester inflatable embroidered banners, each measuring 12” in width and 18” in height. Both banners feature a 1-1/2” folded-over and sewn-down hem at the top, creating a slot so that the banner can be hung. The first banner design, #A079FA00212, depicts a jack-o’-lantern with the word “Spook” embroidered above it. The banner features an egg-shaped plastic bladder inside the pumpkin’s belly area. Inflating the bladder will give the jack-o’-lantern a three-dimensional appearance. The second banner design, #A079FA00213, depicts a bat and a haunted house. The face of the bat contains a round plastic bladder that once inflated will give the bat a three-dimensional appearance. The applicable subheading for the inflatable banners will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: 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 the World Wide Web at http://www.usitc.gov/tata/hts/. We are unable to rule on the banner design, #A079FA00212, a witch with the word “Beware” and a spider with the word “Eek”, and the banner design, #A079FA00213, a bat with the word “Haunted” and a black cat with the saying “Happy Halloween”, without photographs or samples. Should you still wish a ruling on these designs, please include photographs/samples, along with the material that we have returned to you with your resubmission. 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