K82461 K8 Ruling Active

The tariff classification of an inflatable bath pillow from Taiwan.

Issued February 5, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.7500

Headings: 3926

Product description

You have submitted a picture depicting a small inflatable pillow that is composed of polyvinyl chloride (PCV) material. There was no mention of a style number in your ruling letter. The inflatable pillow is designed to be used by the consumer while bathing.

CBP rationale

The applicable subheading for the inflatable pillow will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…pneumatic mattresses and other inflatable articles, not elsewhere specified or included.

Full text

NY K82461 February 5, 2004 CLA-2-39:RR:NC:SP:221 K82461 CATEGORY: Classification TARIFF NO. 3926.90.7500 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of an inflatable bath pillow from Taiwan. Dear Ms. Marcoux: In your letter dated January 12, 2004, you requested a classification ruling. You have submitted a picture depicting a small inflatable pillow that is composed of polyvinyl chloride (PCV) material. There was no mention of a style number in your ruling letter. The inflatable pillow is designed to be used by the consumer while bathing. The applicable subheading for the inflatable pillow will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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