The tariff classification of an inflatable pet bed from China.

NY H80279 May 10, 2001 CLA-2-39:RR:NC:2:224 H80279 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Amanda B. Key Beijing Trade Exchange, Inc. 89 Hudson Street, 2nd Floor Hoboken, NJ 07030 RE: The tariff classification of an inflatable pet bed from China. Dear Ms. Key: In your letter dated April 27, 2001, you requested a ruling on tariff classification. You are requesting the tariff classification on an item that is described as an inflatable pet bed, no style number has been indicated in your ruling request. The product is a bed designed for the comfort of a pet, while sleeping, and is constructed to be circular in shape when inflated. The material used to make the pet bed is polyvinyl chloride, a type of plastic. The sample will be returned, as requested by your office. Since the item is an inflatable plastic product it will be classified as an inflatable article constructed of plastic in Chapter 39 of the Harmonized tariff Schedule of the United States (HTS). The applicable subheading for this product 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 general rate of duty will be 4.2 % ad valorem . This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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