The tariff classification of an inflatable foot bath from China.

NY G85077 December 13, 2000 CLA-2-39:RR:NC:2:224 G85077 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, New York 10036-8901 RE: The tariff classification of an inflatable foot bath from China. Dear Mr. Epstein: In your letter November 30, 2000, you requested a tariff classification ruling, on behalf of Avon products, Inc., your client. You are requesting the tariff classification on an inflatable foot bath for a pedicure kit. The merchandise is a vinyl foot bath measuring approximately 12 inches by 10 inches by 6 inches in height. It has an air valve for inflation and deflation of the product. The article will be imported and sold in a specially fitted drawstring bag. The stated purpose of the foot bath is as a part of a pedicure kit. The sample will be returned, as requested. The applicable subheading for the foot bath and its fitted bag 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. 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