The tariff classification of an “Illooms LED Balloon” from China

N173614 July 28, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0013 Ms. Bettie Jo Shearer Agility Logistics Corp. 3505 Naturally Fresh Blvd. Suite 340 Atlanta, GA 30349 RE: The tariff classification of an “Illooms LED Balloon” from China Dear Ms. Shearer: In your letter dated June 28, 2011, you requested a tariff classification ruling on behalf of Illoom Balloons USA LLC. A sample of the “Illooms LED Balloon” was received with your inquiry. The product is comprised of a sealed bag containing four latex balloons, each with a lithium battery operated LED insert. Each balloon can be inflated to a maximum circumference of 9 inches and will be illuminated by the LED light insert which has an estimated life span of fifteen hours. The outer surface of each balloon is printed with a spooky face that enlarges as the balloon is inflated. The importer has stated that the balloons and inserts are designed for persons of 3 to 12 years of age. The applicable subheading for the “Illooms LED Balloon” will be 9503.00.0013, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Inflatable toy balls, balloons, and punchballs, of rubber: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division