The tariff classification of Helium Balloon Weights and Valves from Malaysia

NY J84835 June 4, 2003 CLA-2-95:RR:NC:SP:225 J84835 CATEGORY: Classification TARIFF NO.: 9503.90.0080 George R. Tuttle Three Embarcadero Center Suite 1160 San Francisco, CA 94111 RE: The tariff classification of Helium Balloon Weights and Valves from Malaysia Dear Mr. Tuttle: In your letter dated May19, 2003 you requested a tariff classification ruling for prospective shipments on behalf of your client Creative Balloons Manufacturing, Inc. The first item is called Premium Heavy Weight( and is specifically designed to hold down up to twelve helium-filled 18 inch foil balloons or six helium filled 11 inch latex balloons. The Premium Heavy Weight( is constructed of an outer plastic shell, which provides a decorative cover for the metal weight inside. There is a loop at the top through which ribbons are tied for securing the balloons. The second item is called Happy Weight(. It is eight grams of decorative molded plastic in various shapes and designs, all of which have a loop at the top through which a ribbon is tied for securing the balloon. It is designed to weight down a single helium filled balloon, ideally Mylar. The final item is called E-Z Safety Seal(. It is a helium balloon valve. It is constructed from a T-shaped hollow cylinder of white plastic and has an internal check-valve within the end that is inserted into the nozzle of the uninflated balloon. This value is designed to facilitate leak-free inflation and scaling without the need to tie off the end of the balloon. These items could be classified within Headings 3926 and 8481. However, all of these items facilitate the use of balloons. In fact, they are specifically designed to be used with balloons. Chapter 95 Note 3 states: Subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles. The samples are retained for training purposes. The applicable subheading for the Premium Heavy Weight(, the Happy Weight( and the E-Z Safety Seal( will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other Toys; …; 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 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division