The tariff classification of an inflatable car seat cushion from China.
Issued January 13, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.7500
Headings: 3926
Product description
You are requesting the tariff classification on an inflatable seat cushion for driving. The item is called an “Ortho-Fleece Seat Cushion”. The seat cushion is orthopedically designed to relieve lower back pain while driving. The soft doughnut shape is designed for lower back comfort, and by adjusting the air content, the seat will stay comfortable for the user. The inflatable inner-tube is plastic, while the outer surface is made from textile materials.
CBP rationale
The applicable subheading for the inflatable car seat cushion 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 D86463 January 13, 1999 CLA-2-39:RR:NC:2:224 D86463 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Barbara O. Frennea M.G. Maher & Co., Inc. 82 St. Michael St. Mobile, AL 36602 RE: The tariff classification of an inflatable car seat cushion from China. Dear Mr. Frennea: In your letter dated January 4, 1999, you requested a tariff classification ruling. You are requesting the tariff classification on an inflatable seat cushion for driving. The item is called an “Ortho-Fleece Seat Cushion”. The seat cushion is orthopedically designed to relieve lower back pain while driving. The soft doughnut shape is designed for lower back comfort, and by adjusting the air content, the seat will stay comfortable for the user. The inflatable inner-tube is plastic, while the outer surface is made from textile materials. The applicable subheading for the inflatable car seat cushion 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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