K82946 K8 Ruling Active

The tariff classification of an inflatable air pillow from China.

Issued February 24, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.7500

Headings: 3926

Product description

A photograph was provided with your letter. The inflatable air pillow consists of a plastic internal air chamber with a cover composed of 50 percent cotton and 50 percent polyester. The pillow is approximately 20 inches in width by 24 inches in length by 4 inches in height. The pillow is designed to allow the user to vary the height. The pillow comes with a carry bag designed to hold the pillow when deflated. The value of the plastic air chamber is said to be almost twice that of the textile cover.

CBP rationale

The applicable subheading for the inflatable air pillow with the carry bag 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 K82946 February 24, 2004 CLA-2-39:RR:NC:SP:221 K82946 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Mr. James W. Lawless C.H. Powell Company 47 Harvard Street Westwood, MA 02090 RE: The tariff classification of an inflatable air pillow from China. Dear Mr. Lawless: In your letter dated February 5, 2004, on behalf of Opus Venture Group, LLC, you requested a tariff classification ruling. A photograph was provided with your letter. The inflatable air pillow consists of a plastic internal air chamber with a cover composed of 50 percent cotton and 50 percent polyester. The pillow is approximately 20 inches in width by 24 inches in length by 4 inches in height. The pillow is designed to allow the user to vary the height. The pillow comes with a carry bag designed to hold the pillow when deflated. The value of the plastic air chamber is said to be almost twice that of the textile cover. The applicable subheading for the inflatable air pillow with the carry bag 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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