The tariff classification of an Inflatable article from China.

N275180 June 20, 2016 CLA-2-49:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Peggy O’Brien Amscan, Inc. 25 Green Pond Road Rockaway, NJ 07866 RE: The tariff classification of an Inflatable article from China. Dear Ms. O’Brien: In your letter dated April 15, 2016, you requested a tariff classification ruling. As requested, the sample will be returned to you. Item number 210096 is the Amscan, “Senior Moments Inflatable Jumbo Cane.” The item is constructed of 100% plastic. The cane measures 43 inches tall. The cane has the following printed motifs, characters or pictorial representations, or a combination, printed in all capitals, and is black/white/green/purple: OVER THE HILL TEASE ME ABOUT MY AGE AND I’LL BEAT YOU WITH MY CANE This item is not walking stick used as a crutch or mobility aid, but rather is a momentary source of amusement, by means of its embarrassment factor. One would use this as a 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 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 cane is fulfilled by its printed messages poking fun as one gets older, and that the inflatable has no other functionality than to post messages linked to aging. The applicable subheading for the “Senior Moments Inflatable Jumbo Cane” 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 HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division