The tariff classification of two inflatable articles, packaged together, from China.

N273203 March 22, 2016 CLA-2-49:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Peggy O’Brien Amscan, Inc. 25 Green Pond Road, Suite 1 Rockaway, NJ 07886 RE: The tariff classification of two inflatable articles, packaged together, from China. Dear Ms. O’Brien: In your letter dated February 11, 2016, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number 210096 is the Amscan, “Inflatable Old Zone Barricade Kit.” The kit consists of two individual items, not attached to each other, one an inflatable barricade and two an inflatable cone. The barricade measures 39-inches by 36-inches and the cone measures 20-inches by 12-inches. The barricade has the following printed motifs, characters or pictorial representations, or a combination, printed in all capitals, and is colored gray/yellow/black/orange: ATTENTION OLD ZONE CAUTION CAUTION CAUTION CAUTION CAUTION OLD ZONE SENIOR MOMENT ALERT The cone has two of the following printed motifs, characters or pictorial representations, or a combination, printed in all capitals, and is colored black/orange/gray: DANGER SOFT SAGGGING SHOULDERS BODY STIFF PARTS JOINTS This kit does not perform a barrier function, but rather is a momentary source of amusement, by means of its embarrassment factor. One would use this kit has as a gag or novelty item for adults, including but not restricted to seniors, and can be used by family members and friends, associations that one belongs to, and other organizational gatherings. We find that, this kit is simply an acknowledgement by others of someone getting older. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Legal Note 2 to Section VII (Plastics and Articles thereof ….) states: Except for goods of heading 3918 and 3919, plastics, rubber and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in chapter 49. It is our opinion that the primary use of the kit is fulfilled by its printed messages poking fun as one gets older, and that the inflatable kit has no other functionality than to post messages linked to aging. The applicable subheading for the Inflatable Old Zone Barricade Kit will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter, including printed pictures and photographs: Other: Other: 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 TSUS 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 Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division