The tariff classification of an inflatable cushion from China
Issued June 15, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.7500
Headings: 3926
Product description
” The cushion consists of a foamed polyurethane plastic pad inside a shell composed of woven nylon fabric laminated to plastic sheeting. Additional cushioning is provided by the auto-inflatable option which can be activated by loosening the cap. When air is allowed entry, the foam pad expands to approximately 1 ¾ inches in thickness. The cushion is portable and can be folded up, stored and transported in the included nylon cylindrical drawstring bag. To fit the cushion back into the storage bag, the user loosens the cap, squeezes the air from the cushion while rolling it up, and then tightens the cap and secures the rolled up cushion with the included elastic bands. The sample was destroyed during examination.
CBP rationale
The applicable subheading for the cushion and the bag, when packaged together for retail sale, will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics.
Full text
N107373 June 15, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of an inflatable cushion from China Dear Ms. Pendris: In your letter dated May 24, 2010, you requested a tariff classification ruling. The sample provided with your letter is identified as Item #68460, “Auto-Inflatable Cushion w/Storage Pouch.” The cushion consists of a foamed polyurethane plastic pad inside a shell composed of woven nylon fabric laminated to plastic sheeting. Additional cushioning is provided by the auto-inflatable option which can be activated by loosening the cap. When air is allowed entry, the foam pad expands to approximately 1 ¾ inches in thickness. The cushion is portable and can be folded up, stored and transported in the included nylon cylindrical drawstring bag. To fit the cushion back into the storage bag, the user loosens the cap, squeezes the air from the cushion while rolling it up, and then tightens the cap and secures the rolled up cushion with the included elastic bands. The sample was destroyed during examination. The applicable subheading for the cushion and the bag, when packaged together for retail sale, will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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