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F83632 F8 Ruling Active

The tariff classification of an inflatable neck pillow from China.

Issued March 3, 2000 by U.S. Customs and Border Protection.

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F8 F83632 (March 3, 2000)

Tariff classification

HTS codes: 3926.90.7500

Headings: 3926

Product description

You are requesting the tariff classification on an item that is identified as item C-52219. The product is an inflatable neck pillow that is shaped to fit around one’s neck. The shell is comprised of a 50% polyester, 50% acrylic woven pile fabric with a zipper. The inflatable plastic bladder is inside the outer shell and is accessible when the shell is unzipped. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the inflatable neck pillow 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 F83632 March 3, 2000 CLA-2-39:RR:NC:2:224 F83632 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Irene Kwok CDP Asia Ltd. 11 Yip Hing Street Aberdeen, Hong Kong RE: The tariff classification of an inflatable neck pillow from China. Dear Ms. Kwok: In your letter dated February 22, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is identified as item C-52219. The product is an inflatable neck pillow that is shaped to fit around one’s neck. The shell is comprised of a 50% polyester, 50% acrylic woven pile fabric with a zipper. The inflatable plastic bladder is inside the outer shell and is accessible when the shell is unzipped. The sample will be returned, as requested. The applicable subheading for the inflatable neck pillow 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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