The tariff classification of Super Loopy Balloons from China

N010418 May 11, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Raymond Hasson 10 Fifth Street, Suite #403 Valley Stream, NY 11581 RE: The tariff classification of Super Loopy Balloons from China Dear Mr. Hasson: In your letter dated April 25, 2007, you requested a tariff classification ruling. The sample submitted, Super Loopy Balloons kit, contains 28 balloons in various shapes, such as flying saucers, hummingbirds and whistles, a balloon pump and a 24- page instructional book. The article is put up for the amusement of children. The applicable subheading for the Super Loopy Balloons will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division