N249247 N2 Ruling REVOKED

The tariff classification of an Air Bed from China.

Issued February 10, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.70.8015

Headings: 9403

Product description

SKU number 67404 is described as the Bestway Comfort Quest Premium Air Bed/Queen. The Air Bed is an inflatable queen size bed which can be used for sleeping accommodations for the home or when traveling away, and is designed to be placed on the floor. The Air Bed measures 80 inches in length by 64 inches in width by 19 inches in height when inflated. The Air Bed is made of Polyvinyl chloride (PVC) with flocking material on top, has a built-in pillow and features two inflatable chambers of which the lower chamber serves as a box-spring while the upper chamber serves as a mattress. The Air Bed is supported by internal I-Beam construction which provides for the bed’s sturdiness. Complementing the Air bed is a heavy duty repair patch and a travel bag. This item has a built-in 110-120V electric air pump for ease of inflating.

CBP rationale

The applicable subheading for the Bestway Comfort Quest Premium Air Bed/Queen will be 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other household.

Full text

N249247 February 10, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.8015 Pat Fumagalli President and CEO Bestway USA, Inc. 3249 E. Harbour Drive Phoenix, AZ, 85034 RE: The tariff classification of an Air Bed from China. Dear Mr. Fumagalli: In your letter dated January 10, 2014, you requested a tariff classification ruling. SKU number 67404 is described as the Bestway Comfort Quest Premium Air Bed/Queen. The Air Bed is an inflatable queen size bed which can be used for sleeping accommodations for the home or when traveling away, and is designed to be placed on the floor. The Air Bed measures 80 inches in length by 64 inches in width by 19 inches in height when inflated. The Air Bed is made of Polyvinyl chloride (PVC) with flocking material on top, has a built-in pillow and features two inflatable chambers of which the lower chamber serves as a box-spring while the upper chamber serves as a mattress. The Air Bed is supported by internal I-Beam construction which provides for the bed’s sturdiness. Complementing the Air bed is a heavy duty repair patch and a travel bag. This item has a built-in 110-120V electric air pump for ease of inflating. The applicable subheading for the Bestway Comfort Quest Premium Air Bed/Queen will be 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other household. The rate of duty will be free. 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 Neil H. Levy at (646) 733-3036. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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