The tariff classification of an "Inflatable Nap Buddy" from China.

NY D87920 February 24, 1999 CLA-2-95:RR:NC:2:224 D87920 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Richard J. Oates Page & Jones, Inc. 52 N. Jackson Street Post office Drawer J Mobile, Alabama 36601 RE: The tariff classification of an “Inflatable Nap Buddy” from China. Dear Mr. Oates: In your letter dated February 7, 1999, you requested a tariff classification ruling, on behalf of Blue Ridge International Products, your client. You are requesting the tariff classification on an item which is called an “Inflatable Nap Buddy”, style number 72715. The item is shaped like the letter U, and is designed to fit around a child’s neck while he is napping in the car. The item is designed to keep the shoulder seat belt in the proper position: away from the face and neck. The item does not attach to the car seat belt. The neck cushion cradles the child’s head, while the toy characters give the item child appeal. The item is a textile fabric on the outside, while the inflatable inner tube is PVC. Although this item will appeal to children, it is primarily a functional inflatable article. The sample will be returned, as requested. The applicable subheading for the “Inflatable Nap Buddy” 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 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division