CLA-2-94:S:N:N8:233 809309

Mr. Stan Shapoff
Air Works Inflatable Mfg., Inc.
P.O. Box 9952
San Diego, CA 92169

RE: The tariff classification of inflatable trade show display booths and office work stations from China.

Dear Mr. Shapoff:

In your letter dated April 7, 1995, you requested a tariff classification ruling.

The furniture items are an inflatable trade show display booth and office work station. They are constructed of PVC with a nylon or polyester face. They weigh approximately 18 ounches, come in several colors and have plastic valves. When inflatated, the trade display booth and office work station are designed to be placed on the floor or ground and used to display and hold articles. The dimensions are approximately 5 inches W x 6 feet D x 8 to 10 feet H. The applicable subheading for the inflatable trade show display booth will be 9403.70.8030, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Furniture of plastics: Other, other. The duty rate will be 1.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport