U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced
Primary HTS Code
3926.90.7500
$838.1M monthly imports
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Ruling Age
27 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-08 · Updates monthly
The tariff classification of an inflatable pillow, an eye mask and a carry case from China.
NY D87955 March 1, 1999 CLA-2-95:RR:NC:2:224 D87955 CATEGORY: Classification TARIFF NO.: 3926.90.7500; 4202.92.1500; 6307.90.9989 Anne Ornstein Lillian Vernon Corp. Corporate Headquarters One Theall Road Rye, New York 10580-1450 RE: The tariff classification of an inflatable pillow, an eye mask and a carry case from China. Dear Ms. Ornstein: In your letter dated February 16, 1999, you requested a tariff classification ruling. You are requesting the tariff classification on an item which is identified as style number BR6002. The item includes an inflatable pillow, an eye mask and a carry case. The inflatable neck pillow has a plastic bladder which is covered with a polyester leopard print fabric on one side and a cotton velvet fabric on the other side. The eye mask is made of a polyester leopard print fabric on one side and nylon fabric on the side that will touch one’s face. The carry case is a zipper pouch made of 100% cotton velvet on the outside and lined with a 65% polyester/35% cotton blend fabric. The inflatable pillow’s purpose is to keep one’s neck comfortable while traveling. The eye mask is used to eliminate light while sleeping, when traveling. The carry case is used to store the pillow and mask when not in use. The item is not considered a GRI 3(b), since the components of the item when put together do not share a common specific activity nor do they collectively address one particular common need. Each part of the item must be classified separately. The applicable subheading for the inflatable neck 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. The applicable subheading for the eye mask will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articles, including dress patterns: Other: Other...Other.” The rate of duty will be 7 percent ad valorem. The applicable subheading for the cotton carry case will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Trunks, suitcases, vanity cases... traveling bags, toiletry bags...: Other:...Travel, sports and similar bags: With outer surface of textile materials: Of vegetable fibers and not of pile or tufted construction: Of cotton.” The rate of duty is 6.8 percent ad valorem. The carry case falls within textile category designation 369. Based upon international textile agreements products of China are subject to quota and the requirement of a visa. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division