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The tariff classification of an inflatable neck cushion from China.
Issued January 14, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D86465 (January 14, 1999)
Tariff classification
HTS codes: 3926.90.7500
Headings: 3926
Product description
You are requesting the tariff classification on a product which is an inflatable neck cushion. The item is called an “Ortho-Fleece Neck Cushion”. The neck cushion is designed primarily to be used while napping or resting in a car. The cushion is orthopedically designed for maximum comfort and sleep. The inflatable inner-tube is constructed of plastic, while the outer surface is textile materials.
CBP rationale
The applicable subheading for the inflatable neck 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 D86465 January 14, 1999 CLA-2-39:RR:NC:2:224 D86465 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 neck cushion from China. Dear Ms. Frennea: In your letter dated January 4, 1999, you requested a tariff classification ruling. You are requesting the tariff classification on a product which is an inflatable neck cushion. The item is called an “Ortho-Fleece Neck Cushion”. The neck cushion is designed primarily to be used while napping or resting in a car. The cushion is orthopedically designed for maximum comfort and sleep. The inflatable inner-tube is constructed of plastic, while the outer surface is textile materials. The applicable subheading for the inflatable neck 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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