The tariff classification of an inflatable textile fabric rabbit with air pump, from China

N146595 February 25, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Franco Grutti Seajet Express Incorporated 46 Arlington Street Chelsea, MA 02150 RE: The tariff classification of an inflatable textile fabric rabbit with air pump, from China Dear Mr. Grutti: In your undated letter received in this office February 7, 2011, you requested a tariff classification ruling on behalf of your client, Chrisha Creations Ltd., of Smithfield, R.I. You submitted a sample of an inflatable rabbit made of woven nylon fabric. The rabbit stands 60” high and has a width of 28” when fully inflated. The rabbit is holding a representation of a Reese’s Peanut Butter Egg, which also inflates. An electric air pump is included with the product. The applicable subheading for the inflatable textile rabbit with pump will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You suggest classification for the inflatable rabbit in subheading 9505.90.6000, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” Although you describe the product as an Easter Bunny, there are no features on the bunny that associate it with Easter or limit its use to Easter. While rabbits can be associated with a holiday, a generic white rabbit is not a recognized festive motif; neither is commonplace candy. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned to you. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division