E84195 E8 Ruling Active

The tariff classification of airbags from Belgium.

Issued August 13, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.7500

Headings: 3926

Product description

The tariff classification of airbags from Belgium.

Full text

NY E84195 August 13, 1999 CLA-2-39:RR:NC:2:224 E84195 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Anthony R. Piazza Savino Del Bene (Texas), Inc. 15311 Vantage Parkway West Suite 136 Houston TX 77032 RE: The tariff classification of airbags from Belgium. Dear Mr. Piazza: In your letter of July 27, 1999, you requested a tariff classification ruling on behalf of American Marazzi Tile. The sample merchandise is an airbag measuring approximately 100 by 180 centimeters. The airbag is composed of a thick paper envelope enclosing a plastic bag. Once the plastic bag is inflated, the airbag is placed between shipping cargo and acts as a protective buffer. In this instance, the inflated airbags are located between the walls of the container and pallets of imported tile. This will keep the tile from shifting during shipping and prevent damage to the tile. Upon arrival of the merchandise into the United States, the airbags are destroyed. In instances where the subject airbags are imported separately into the United States, they are classified in subheading 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: …other inflatable articles, not elsewhere specified or included.” The duty rate will be 4.2 percent ad valorem. Alternately, when the airbags are imported in conjunction with the tile merchandise they are intended to protect, their value is dutiable at the rate of duty applicable to the tile merchandise. 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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