C82369 C8 Ruling Active

The tariff classification of an inflatable bath pillow from China and/or Taiwan.

Issued December 11, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.7500

Headings: 3926

Product description

, your client. You are requesting the tariff classification on an inflatable bath pillow. The article measures approximately 12-1/2 inches in length and 13 inches in width (in its unfilled and flat position). It is constructed of polyvinyl chloride (PVC) plastic sheeting on one side and terry cloth fabric on the other side. It features one air valve for inflation. Sample will be returned, as requested.

CBP rationale

The applicable subheading for the inflatable bath pillow will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.

Full text

NY C82369 December 11, 1997 CLA-2-39:RR:NC:2:224 C82369 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway, 43rd Floor New York, New York 10036-8901 RE: The tariff classification of an inflatable bath pillow from China and/or Taiwan. Dear Mr. Eisen: In your letter dated December 8, 1997, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client. You are requesting the tariff classification on an inflatable bath pillow. The article measures approximately 12-1/2 inches in length and 13 inches in width (in its unfilled and flat position). It is constructed of polyvinyl chloride (PVC) plastic sheeting on one side and terry cloth fabric on the other side. It features one air valve for inflation. Sample will be returned, as requested. The applicable subheading for the inflatable bath pillow will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Pneumatic mattresses and other inflatable articles, not elsewhere specified or included." The rate of duty will be 4.2 percent 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 Tom McKenna at 212-466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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