The tariff classification of inflatable textile decorations from China

N268315 September 23, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Patti Cordo American Cargo Express Incorporated 2345 Vauxhall Road Union, NJ 07083-5036 RE: The tariff classification of inflatable textile decorations from China Dear Ms. Cordo: In your letter dated August 27, 2015, you requested a tariff classification ruling on behalf of your client, Toy Quest Limited. You submitted samples of two inflatable hanging decorations, the Inflatable Easter Bunny and Inflatable Easter Chick item no. 19888. Both decorations have a textile outer covering composed of polyester textile fabric. The first decoration is made up to resemble an egg-shaped chick with wings, the other decoration looks like an egg shaped rabbit’s head with ears. The ornaments each have an inflatable PVC balloon inside. The balloon for each ornament is specially shaped to fill out the coverings. Once inflated, the decorations can be hung using a length of looped ribbon sewn to the top of the decorations. You suggest that since these items include balloons, they might be considered toys. However, these items are designed as decorations and marketed as such. Because the decorations will be sold as ornaments for hanging and are not designed for amusement, these items cannot be considered toys of heading 9503. You also suggest that these items could be classified under subheading 9505.90 as a festive article. Festive, carnival or other entertainment articles, including magic tricks and practical jokes; parts and accessories thereof. These decorative articles can be displayed during the spring time of year and are not intrinsically linked to Easter. Therefore, these decorations are not recognized as festive motifs for Easter and are not classified in heading 9505. The applicable subheading for the Inflatable Easter Egg Head Bunny and Inflatable Easter Chick item no. 19888 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. 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 samples will be returned as you requested. 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 Adleasia Lonesome at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division