HQ 083949: Tariff classification of promotional inflatable balloons.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 083949

                                    June 14, 1989


          CLA-2 CO:R:C:G  083949 DFC

          CATEGORY:  Classification

          TARIFF NO.:  6307.90.9030

          Ms. Deborah J. Clune
          PBB USA Inc.
          P.O. Box 950
          Buffalo, New York 14213

          RE:  Tariff classification of promotional inflatable balloons.

          Dear Ms. Clune:

               Your letter dated February 16, 1989, addressed to our
          Buffalo office on behalf of Rent-An-Inflatable Inc., Ontario,
          Canada, concerning the tariff classification of promotional
          inflatable balloons, has been referred to this office for a
          direct reply to you.

          FACTS:

              The merchandise involved consists of large inflatable
          balloons used for advertising and promotional purposes in a
          variety of areas including trade shows, conventions, parades,
          special events, festive occasions and retail sales outlets. It
          also includes larger than life inflatable depictions of
          recognizable commercial products.

               A specification sheet indicates that the inflatable product
          material could be made up of one or a mix of materials identified
          as ripstop nylon, pack cloth, Duroflate and Cordura. All of the
          representative swatches have been determined to be textile
          including the ripstop nylon which is covered on one side by
          metallized plastic. All of these materials are of U.S. and
          Canadian origin with the exception of the Duroflate which comes
          from England.

               Inflated pressurization is achieved and maintained by a
          direct drive blower motor of U.S. manufacture. The inflatable
          with motor and textile tethering straps is packed into a
          transport bag made of Cordura material.















                                         -2-


          ISSUE:

               Are these inflatable products within the purview of
          subheading 3926.90.7500, Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA), which provides for other articles of
          plastics and articles of other materials of headings 3901 to
          3914, other, pneumatic mattresses and other inflatable articles,
          not elsewhere specified or included?

          LAW AND ANALYSIS:

               Chapter 39, HTSUSA, is limited to products composed solely
          of plastic materials following the Explanatory Note to heading
          39.26 which provides as follows:

               This heading covers articles, not elsewhere specified or
               included, of plastics (as defined in Note 1 to the Chapter)
               or of other materials of headings 39.01 to 39.14.

               Note 1 to Chapter 39 provides in part that "[t]hroughout the
          tariff schedule, any reference to 'plastics' also includes
          vulcanized fiber. The expression, however, does not apply to
          materials regarded as textile materials of section XI." Also,
          Note 2(l) of this chapter excludes from consideration
          thereunder "[g]oods of section XI (textiles and textile
          articles)."

               In view of the foregoing, it is our opinion that the
          inflatables  are precluded from consideration under subheading
          3926.90.7500, HTSUSA, because they are composed wholly or
          essentially of textile material.

          HOLDING:

               The inflatable balloons are classifiable under subheading
          6307.90.9030, HTSUSA, as other made up articles of textile
          material, other, other, and dutiable at the general rate of 7
          percent ad valorem. Merchandise which qualifies as "goods
          originating in the territory of Canada" as that term is defined
          in General Note 3(c) (vii) (B), HTSUSA, is eligible for reduced
          rates of duty upon importation into the United States. Thus, the




















                                         -3-

          inflatable balloons may be eligible for a 6.3 percent ad valorem
          duty rate under the United States Canada Free Trade Agreement if
          all applicable regulations are met.

                                Sincerely,




                                John Durant Director
                                Commercial Rulings Division




















































          6cc A.D. N.Y.Seaport
          1cc Thomas McKenna NY Seaport
          1cc John Durant
          1cc Legal Reference