N305918 N3 Ruling Active

The tariff classification of balloons from China

Issued September 17, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The product is comprised of a two pack of balloons each with a rubber band attached to be used as a punch ball. Each punch ball balloon is inflated by blowing air into the tube end of the toy. After inflating the item to the desired size, the tube end is folded, rolled and tucked into the wide part of the tube to seal the air inside the balloon. The punch ball can be bounced by inserting a finger into the rubber band at the opposing end. The toy measures 12” to 16” in diameter when inflated. The product is principally designed for the amusement of children ages 8 and older.

CBP rationale

The applicable subheading for the Punch Ball Play Balloons will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.

Full text

N305918 September 17, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Joann Mosqueda Ja-Ru Inc. 12901 Flagler Center Blvd. Jacksonville, FL 32258 RE: The tariff classification of balloons from China Dear Ms. Mosqueda: In your letter dated August 16, 2019, you requested a tariff classification ruling. A sample of Punch Ball Play Balloons, item number 110, was received with your inquiry. The product is comprised of a two pack of balloons each with a rubber band attached to be used as a punch ball. Each punch ball balloon is inflated by blowing air into the tube end of the toy. After inflating the item to the desired size, the tube end is folded, rolled and tucked into the wide part of the tube to seal the air inside the balloon. The punch ball can be bounced by inserting a finger into the rubber band at the opposing end. The toy measures 12” to 16” in diameter when inflated. The product is principally designed for the amusement of children ages 8 and older. The applicable subheading for the Punch Ball Play Balloons will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →