The tariff classification of an inflatable skeleton from China

NY 883760 March 31, 1993 CLA-2-95:S:N:N8:224 883760 CATEGORY: Classification TARIFF NO.: 9503.49.0020 Mr. J. W. Hampton, Jr. J. W. Hampton, Jr. & Co., Inc. 15 Park Row New York, N. Y. 10038 RE: The tariff classification of an inflatable skeleton from China Dear Mr. Hampton: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : March 10, 1993 ON BEHALF OF : F. W. Woolworth Co. DESCRIPTION OF MERCHANDISE : The submitted sample is an inflatable toy creature composed of plastic sheeting imprinted with the likeness of a skeleton. The item has one air valve and inflates to 72 inches in height. The item is principally used for the amusement of children or adults and is considered a toy for tariff classification purposes. A skeleton is considered to be a non-human creature for tariff classification purposes. HTS PROVISION : Toys representing animals or non-human creatures, other than stuffed, not having a spring mechanism. HTS SUBHEADING : 9503.49.0020 RATE OF DUTY : 6.8 percent ad valorem OTHER : The sample will be returned as requested. 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