R01434 R0 Ruling Active

The tariff classification of an inflatable sofa/bed from China.

Issued February 16, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.80.4045

Headings: 9401

Product description

The merchandise to be imported is an inflatable sofa/bed. The item is made of PVC vinyl with flocking on the top surface. The sofa measures 72” in width by 38” in height and quickly converts into a bed which measures 75” in length by 72” in width by 31” in height. The item inflates with an electric air pump which is included. Also included is a PVC patch repair kit. It is available in blue and hunter green. You have submitted pictures of the item with your request.

CBP rationale

The applicable subheading for the inflatable sofa/bed will be 9401.80.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other, Other: Other.

Full text

NY R01434 February 16, 2005 CLA-2-94:RR:NC:SP:233 R01434 CATEGORY: Classification TARIFF NO.: 9401.80.4045 Mr. Troy Crago Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of an inflatable sofa/bed from China. Dear Mr. Crago: In your letter dated February 10, 2005, you requested a tariff classification ruling. The merchandise to be imported is an inflatable sofa/bed. The item is made of PVC vinyl with flocking on the top surface. The sofa measures 72” in width by 38” in height and quickly converts into a bed which measures 75” in length by 72” in width by 31” in height. The item inflates with an electric air pump which is included. Also included is a PVC patch repair kit. It is available in blue and hunter green. You have submitted pictures of the item with your request. The applicable subheading for the inflatable sofa/bed will be 9401.80.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other, Other: Other.” The rate of duty will be Free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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