The tariff classification of an inflatable skeleton in a coffin fromChina

NY C89728 July 30, 1998 CLA-2-95:RR:NC:SP:225 C89728 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kimberly Fathauer A.W. Fenton Company, Inc. P.O. Box 360614 Columbus, Ohio 43236-0614 RE: The tariff classification of an inflatable skeleton in a coffin from China Dear Ms. Fathauer: In your letter dated July 6, 1998, you requested a tariff classification ruling on behalf of Consolidated Stores Corp. A sample of item #W79G2637, "Inflatable Coffin With Skeleton," was submitted to this office. The article is made of 14 gauge heavy duty vinyl. It measures 36"(L) by 14"(W) by 9"(H) upon inflation. The item depicts a skeleton sitting inside a coffin. We note that the skeleton is a three dimensional representation that is permanently attached to the coffin. In addition to its decorative features, the item also serves as a cooler when the coffin is filled with ice. It is retail packed in a polybag with paper insert and will be marketed for use at Halloween. The sample is being returned per your request. It is your belief that the "Inflatable Coffin With Skeleton," is properly classified in Chapter 95 as a festive article based upon the recent court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279. As a consequence of that case certain articles which were perceived to be classified elsewhere in the tariff, will now fall within the realm of "festive, carnival or other entertainment articles of Chapter 95". A range of factors are considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. In the case of the "Inflatable Coffin With Skeleton," we find that the product serves as both a decoration and as a utilitarian item. When an article is functional, as in the instant case, the product must possess certain physical characteristics, as well as, supporting evidence indicating it's intended use and sale in association with the claimed holiday. It is the opinion of this office that the inflatable skeleton in a coffin, which is three dimensional in form, satisfies all requirements for festive articles, and therefore, is considered to fall within the realm of festive in Chapter 95. The applicable subheading for the "Inflatable Coffin With Skeleton," item #W79G2637, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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. 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 Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division