D89731 D8 Ruling Active

The tariff classification of an inflatable air mattress from China.

Issued March 26, 1999 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 air mattress, item number 72300. The body of the air mattress is constructed of 100% vinyl, while the fabric top is composed of 100% rayon. The twin bed size measures 73 inches long, 38 inches wide and 5 inches high. The air mattress inflates quickly, and has a quick release air valve. A color illustration of the air mattress is included with

CBP rationale

The applicable subheading for the inflatable air mattress 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 D89731 March 26, 1999 CLA-2-39:RR:NC:2:224 D89731 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Colleen M. Egan E. Bessler & Company 115 Martin Lane Elk Grove Village, Illinois 60007-1309 RE: The tariff classification of an inflatable air mattress from China. Dear Ms. Egan: In your letter dated February 19, 1999, you requested a tariff classification ruling, on behalf of LTD Commodities, Inc., your client. You are requesting the tariff classification on an inflatable air mattress, item number 72300. The body of the air mattress is constructed of 100% vinyl, while the fabric top is composed of 100% rayon. The twin bed size measures 73 inches long, 38 inches wide and 5 inches high. The air mattress inflates quickly, and has a quick release air valve. A color illustration of the air mattress is included with the ruling request. The applicable subheading for the inflatable air mattress 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

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