The tariff classification of an inflatable bath pillow from China.

NY C81907 November 25, 1997 CLA-2-39:RR:NC:2:224 C81907 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Paul H. Krich Claretronics, Inc. 111 Pavonia Avenue, #340 Jersey City, NJ 07310 RE: The tariff classification of an inflatable bath pillow from China. Dear Mr. Krich: In your letter dated November 17, 1997, you requested a tariff classification ruling. You are requesting the tariff classification on an inflatable bath pillow. The outer surface is covered by a terry cloth fabric, while the remainder of the pillow is constructed of a PVC material. The pillow is a bath accessory which is used while reclining in the bath tub. The sample will be returned, as requested. The applicable subheading for the inflatable bath pillow will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Pneumatic mattresses and other inflatable articles, not elsewhere specified or included." The rate of duty will be 4.2 percent ad valorem. There is no textile quota or visa requirement on this item, regardless of the country of origin of the merchandise. 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 Tom McKenna at 212-466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division