The tariff classification of a self-inflating sleeping pad from China

N050416 February 10, 2009 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Phyllis Wickham Bob Barker Company, Inc. 134 North Main Street, P.O. Box 429 Fuquay-Varina, NC 27526 RE: The tariff classification of a self-inflating sleeping pad from China Dear Ms. Wickham: In your letter dated January 27, 2009, you requested a tariff classification ruling. The submitted sample is a self-inflating sleeping pad. The item is constructed of 100% polyester woven fabric with PVC coating on the inner surface. You state that the core is made of die-cut polyurethane foam. It measures approximately 25”W x 75”L x 3” thick. The pad is self-inflating when the valve is opened. The open-celled foam responds by soaking up air, similar to a sponge absorbing liquid. It is the air, rather than the foam, that creates the cushioning effect. When deflated, the pad rolls up and is held in place by two loops of narrow elastomeric fabric. A patch kit containing a 3½” x 4” piece of fabric and a small tube of adhesive is included. The applicable subheading for the self-inflating sleeping pad, elastic bands, and patch kit will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division