The tariff classification of an inflatable magnet toy

NY 810907 June 22, 1995 CLA-2-95:S:N:N7:225 810907 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway 43rd Floor New York, New York 10036-8901 RE: The tariff classification of an inflatable magnet toy from China and/or Taiwan Dear Mr. Eisen: In your letter dated May 25, 1995, you requested a tariff classification ruling on behalf of your client Avon Products, Inc. A sample of the "Halloween Magnet" was submitted with your inquiry. The article is designed to represent the head of a witch and is composed of plastic sheeting, a circular magnet and an air valve. The printed features of the witch include: a smiling face, black hair and a purple hat bearing a crescent moon shape. The air valve permits inflation of the witch's head to a three dimensional form. A circular magnet is sealed into the back panel of the head permitting adherence to a particular surface. The amusing features of the inflated article are fundamental to its classification as a toy. Your sample is being returned as requested. The applicable subheading for the "Halloween Magnet" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport