The tariff classification of an inflatable toy bat, itemnumber 9181, and an inflatable pumpkin, item number 9182, fromChina.

NY 883864 April 6, 1993 CLA-2-95:S:N:N8:224 883864 CATEGORY: Classification TARIFF NO.: 9503.49.0020; 3926.90.7500 Mr. J. W. Hampton, Jr. J. W. Hampton, Jr. & Co., Inc. 15 Park Row New York, NY 10038 RE: The tariff classification of an inflatable toy bat, item number 9181, and an inflatable pumpkin, item number 9182, from China. Dear Mr. Hampton: In your letter dated March 8, 1993, on behalf of your client, F. W. Woolworth Co., you requested a tariff classification ruling. Two samples were submitted with your inquiry. The bat figure is composed of vinyl sheeting shaped in the form of bat and imprinted with facial features. The item has one air valve and inflates to 52 inches in length. The bat figure is considered a toy animal for tariff classification purposes. The pumpkin is composed of vinyl sheeting with facial features imprinted thereon. The item has one air valve and inflates to 9 inches in height. Three pumpkin inflatables are packed for retail sale in a sealed plastic bag. Your samples will be returned as requested. The applicable subheading for the inflatable toy bat figure, item number 9181, will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures, other than stuffed, not having a spring mechanism. The rate of duty will be 6.8 percent ad valorem. The applicable subheading for the inflatable pumpkin, item number 9182, will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem. 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