K88969 K8 Ruling REVOKED

The tariff classification of a Portable Air Bed from China or Hong Kong.

Issued September 10, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.70.8010

Headings: 9403

Product description

The merchandise to be imported is a Portable Air Bed, Style No. 248486. The item measures 80”L x 60”W x 22”H when inflated and features dual chamber construction. The upper chamber serves as a mattress with adjustable firmness. The lower chamber doubles as a box spring platform that provides extra firmness and support for a traditional bed. The item is composed of 100% plastic vinyl with a flocked, waterproof nylon top. Included are a fast fill pump and a duffel bag with shoulder strap for transport.

CBP rationale

The applicable subheading for the Portable Air Bed will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Household.

Full text

NY K88969 September 10, 2004 CLA-2-94:RR:NC:SP:233 K88969 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Mr. Rolando E. Portal ABC Distributing, LLC 6301 East 10th Avenue Hialeah, FL 33013 RE: The tariff classification of a Portable Air Bed from China or Hong Kong. Dear Mr. Portal: In your letter dated August 18, 2004, you requested a tariff classification ruling. The merchandise to be imported is a Portable Air Bed, Style No. 248486. The item measures 80”L x 60”W x 22”H when inflated and features dual chamber construction. The upper chamber serves as a mattress with adjustable firmness. The lower chamber doubles as a box spring platform that provides extra firmness and support for a traditional bed. The item is composed of 100% plastic vinyl with a flocked, waterproof nylon top. Included are a fast fill pump and a duffel bag with shoulder strap for transport. The applicable subheading for the Portable Air Bed will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Household.” The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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