N300009 N3 Ruling Active

The tariff classification of two inflatable airbeds from China.

Issued September 10, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.7500

Headings: 3926

Product description

In the provided documentation, the two inflatable airbeds are described as “Lil’ Traveler Airbed” (item number 67602E) and “Dream Glimmers Comfort Airbed” (item number 67496E). These products are described as inflatable airbeds made of polyvinyl chloride (PVC) plastic and both feature a flocked PVC sleeping surface. The top has a thickness of 20 gauge and the sides are 12 gauge. A pump is not included with either bed. The “Lil’ Traveler Airbed” is 57 inches by 30 inches by seven inches. The bed uses an I-Beam construction and has a single inflation chamber. The airbed is packaged with a repair patch and a connected carrying bag. It can be used both indoors or outdoors. The “Dream Glimmers Comfort Airbed” is 52 inches by 30 inches by 18 inches. The bed uses an I-Beam construction, has a dual inflation chamber, a recessed center, and features an inflatable backrest. The airbed is packaged with a repair patch and a “Dream Glimmers” projector, which projects a starry night sky. The projector is powered by three AAA batteries that are not included. The airbed can be used indoors or outdoors.

CBP rationale

The applicable subheading for “Lil’ Traveler Airbed” (item number 67602E) and “Dream Glimmers Comfort Airbed” (item number 67496E) will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [p]neumatic mattresses and other inflatable articles, not elsewhere specified or included.

Full text

N300009 September 10, 2018 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Ms. Anna E. Dalton Bestway Inflatables and Material Corp. 3065 Cao An Road Shanghai, 201812 China RE: The tariff classification of two inflatable airbeds from China. Dear Ms. Dalton: In your letter dated August 14, 2018, you requested a tariff classification ruling. In the provided documentation, the two inflatable airbeds are described as “Lil’ Traveler Airbed” (item number 67602E) and “Dream Glimmers Comfort Airbed” (item number 67496E). These products are described as inflatable airbeds made of polyvinyl chloride (PVC) plastic and both feature a flocked PVC sleeping surface. The top has a thickness of 20 gauge and the sides are 12 gauge. A pump is not included with either bed. The “Lil’ Traveler Airbed” is 57 inches by 30 inches by seven inches. The bed uses an I-Beam construction and has a single inflation chamber. The airbed is packaged with a repair patch and a connected carrying bag. It can be used both indoors or outdoors. The “Dream Glimmers Comfort Airbed” is 52 inches by 30 inches by 18 inches. The bed uses an I-Beam construction, has a dual inflation chamber, a recessed center, and features an inflatable backrest. The airbed is packaged with a repair patch and a “Dream Glimmers” projector, which projects a starry night sky. The projector is powered by three AAA batteries that are not included. The airbed can be used indoors or outdoors. The applicable subheading for “Lil’ Traveler Airbed” (item number 67602E) and “Dream Glimmers Comfort Airbed” (item number 67496E) will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [p]neumatic mattresses and other inflatable articles, not elsewhere specified or included.” The column one, general rate of duty is 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 https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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