The tariff classification of an inflatable textile fabric valentine car from China

N291424 November 14, 2017 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Alison Obert Seventh Avenue, Incorporated 1112 7th Avenue Monroe, WI 53566 RE: The tariff classification of an inflatable textile fabric valentine car from China Dear Ms. Obert: In your letter dated September 22, 2017, you requested a tariff classification ruling. You submitted a sample of an inflatable valentine car identified as model #SR5505, which is in the shape of the German vehicle model, the Volkswagen Beetle also called the Volkswagen Bug. The inflatable car is made of woven polyester fabric and is decorated with flowers, hearts and two statements, “love” on the front hood, “happy forever” on the back and includes a small LED light by the front windshield. The car measures 76.5"L x 40"H when fully inflated by the supplied AC power adapter. The inflatable valentine car will be used as a lawn decoration. In your letter, you suggest that the inflatable car may be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (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 a valentine lawn decoration, covered with hearts and affirmations of love, there are no features that are recognized as festive motifs nor limits this car to Valentine’s Day use only. Using the car as a lawn decoration at other times would not be aberrant. The applicable subheading for model, #SR5505, inflatable Valentine car will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent 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 https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division