A83403 A8 Ruling Active

The tariff classification of an inflatable neck pillow with terry cloth cover from China.

Issued May 14, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.7500

Headings: 3926

Product description

The submitted sample, "The Beach Bone", is an inflatable neck cushion composed of poly vinyl sheeting. The item, which is in the shape of a dog bone, has one air valve for inflation. Covering the pillow is a detachable terry cloth cover composed of 65% polyester and 35% cotton. The pillow is packaged in a plastic reusable storage bag.

CBP rationale

The applicable subheading for the inflatable neck pillow with terry cloth cover will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics.

Full text

NY A83403 May 14, 1996 CLA-2-39:RR:NC:FC:233 A83403 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Mr. Edward Chang United Customhouse Brokers, Inc. 5777 W. Century Blvd., Ste. 510 Los Angeles, CA 90045 RE: The tariff classification of an inflatable neck pillow with terry cloth cover from China. Dear Mr. Chang: In your letter dated April 24, 1996, on behalf of Norstar Feather Corp., Inc., you requested a tariff classification ruling. The submitted sample, "The Beach Bone", is an inflatable neck cushion composed of poly vinyl sheeting. The item, which is in the shape of a dog bone, has one air valve for inflation. Covering the pillow is a detachable terry cloth cover composed of 65% polyester and 35% cotton. The pillow is packaged in a plastic reusable storage bag. The applicable subheading for the inflatable neck pillow with terry cloth cover will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics...: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2% ad valorem. 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 Lawrence Mushinske at 212-466-5739. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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