The tariff classification of an inflatable travel headrest from Taiwan.

NY B85215 April 29, 1997 CLA-2-39:RR:NC:2:224 B85215 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Melba Dairo Federated Product Development 11 Penn Plaza New York, NY 10001 RE: The tariff classification of an inflatable travel headrest from Taiwan. Dear Ms. Dairo: This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : April 18, 1997 DESCRIPTION OF MERCHANDISE : The article is identified as item MN032G, an inflatable travel headrest. The headrest has a knit man made fleece cover which fits over a PVC inflatable pad. The cover has a zipper opening on one side. The article is U-shaped, and is designed to fit around the neck. Sample will be returned, as you requested. HTS PROVISION : Pneumatic mattresses and other inflatable articles, not elsewhere specified or included. HTS SUBHEADING : 3926.90.7500 RATE OF DUTY : 4.2 percent ad valorem A copy of this ruling or the control number indicated above should be provided with the entry documents at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division