The tariff classification of an inflatable bath pillow from China.

NY D82633 September 30, 1998 CLA-2-39:RR:NC:2:224 D82633 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Rick Mosley Kuehne & Nagel, Inc. Dallas Branch 101 Wrangler Drive, Suite 201 Coppell, Texas 75019 RE: The tariff classification of an inflatable bath pillow from China. Dear Mr. Mosley: In your letter dated September 18, 1998, you requested a tariff classification ruling, on behalf of Mary Kay, Inc, your client. You are requesting the tariff classification on an inflatable bath pillow. The item consists of an inflatable bladder made of a PVC material and a separate woven 100% cotton terry jacquard cover. The cover has a zipper across the entire length (about 12 inches) which allows the inflatable bladder to be completely encased by the cover. Sewn to the outer surface of the cover are two textile loops with two suction cups attached to the loops by stainless steel rings. The suction cups are used for attaching the bath pillow to the bath tub. The 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 "Other articles of plastics...: Other: 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