Tariff Classification of Air Mattress Components

HQ 083603 March 30, 1989 CLA-2 CO:R:C:G 083603, 835746JLJ CATEGORY: Classification TARIFF NO.: 6307.90.9030; 3926.90.7500 Mr. Charles P. Hall President Basic Designs, Inc. 5815 Bennett Valley Road Santa Rosa, California 95404 RE: Tariff Classification of Air Mattress Components Dear Mr. Hall: You requested tariff classifications for an Air Lift II air mattress textile shell with pouch and for its plastic tubes. The merchandise is imported from two different countries. You submitted a brochure and a sample to our New York office along with your inquiry. The brochure was forwarded to this office, but no sample was received. FACTS: You indicate that the air mattress shell and its package are imported from South Korea, while the plastic tubes for the mattress are imported separately from Taiwan. Final assembly takes place in San Francisco. The final U.S.-assembled product is described as an air mattress consisting of a textile shell with textile pouch plus inflatable plastic tubes. The textile shell is made of nylon woven fabric. It measures approximately 47-1/2 inches long by 28-1/2 inches wide with zipper closures at each end. It has 9 pockets for the insertion of inflatable plastic tubes. The pouch has a drawstring closure and is made of the same material. - 2 - ISSUE: How are these goods classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: The plastic inflatable tubes and the textile shell with pouch are imported separately from different countries, therefore they cannot be classified as an entirety. They must be classified separately according to their components. The textile shell with pouch is classified under the provision for other made up articles of textile material, other, other, in item 6307.90.9030, Harmonized Tariff Schedules of the United States Annotated (HTSUSA), dutiable at the general rate of 7 percent ad valorem. The plastic inflatable tubes are classified under the provision for other articles of plastics, other, pneumatic mattresses and other inflatable articles, in item 3926.90.7500, HTSUSA, dutiable at the general rate of 4.2 percent ad valorem. HOLDING: The textile shell with pouch is classified in item 6307.90.9030, HTSUSA. The plastic inflatable tubes are classified in item 3926.90.7500, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director, New York Seaport NIS-345 JLJohnson:jaj:3/28/89