The tariff classification of a pneumatic mattress and its accessories, from China

N241594 May 17, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6306.40.4900 Mr. Will A. Dickerson Recreational Equipment, Inc. 6750 S. 228th Street Kent, WA 98032 RE: The tariff classification of a pneumatic mattress and its accessories, from China Dear Mr. Dickerson: In your letter dated April 23, 2013, you requested a tariff classification ruling. You submitted pictures of a pneumatic mattress and its accessories, style 16271, comprised of a pneumatic mattress with an inflatable mattress pad, inflatable headboard/pillow, dedicated fitted textile sheets, a fitted quilt, a battery-operated air pump, and a specially sized carry bag. All pieces are packaged together for retail sale. You also submitted a sample of the mattress fabric; it is a laminated polyester textile fabric. You state that the lamination is meant to repel moisture and stains. You state, “The Sleep System is specifically designed for use in camping, in which the user wants a quick and easy assembly experience.” The marketing information you submitted also indicates that it will be marketed for camping. We have determined that style 16271, comprised of the pneumatic mattress with inflatable mattress pad, inflatable headboard/pillow, dedicated fitted sheets, fitted quilt, battery-operated air pump, and specially sized carry bag, all packaged together for retail sale, form a set for tariff purposes. General Rules of Interpretation (GRI) 2, Harmonized Tariff Schedule of the United States (HTSUS), noted. The essential character of the set is imparted by the pneumatic mattress. GRI 3(b) noted. The applicable subheading for style 16271, the pneumatic mattress and its accessories as enumerated and described above, will be 6306.40.4900, HTSUS, which provides for pneumatic mattresses: Of other textile materials. The rate of duty will be 3.7% 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, Thomas J. Russo Director National Commodity Specialist Division