The tariff classification of a pneumatic mattress from the Czech Republic

NY K84837 April 30, 2004 CLA-2-63:RR:NC:N3:351 K84837 CATEGORY: Classification TARIFF NO.: 6306.49.0000 Greg Peterson Import Supervisor Schenker Inc. 7900 International Drive, Suite 660 Bloomington, MN 55424 RE: The tariff classification of a pneumatic mattress from the Czech Republic Dear Mr. Peterson: In your letter dated March 18, 2004, you requested a tariff classification ruling on behalf of Select Comfort. The submitted sample is described as an Air Chamber Assembly. It is made of 24 gauge-vulcanized rubber and has a non-stretch woven cotton fabric bonded to the outside of the Air Chamber Assembly. You indicate that it is only one part of the Sleep Number Mattress and that one or two chambers can be used in making a single mattress. The Air Chamber Assembly is imported in various sizes. You suggest that the proper classification of this item would be in subheading 4016.95.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: other: other inflatable articles. As the rubberized textile component of this item is considered to be a textile fabric for tariff purposes, it cannot be classified as a rubber article in Chapter 40. The applicable subheading for the air chamber assembly will be 6306.49.0000, HTS, which provides for pneumatic mattresses: Of other textile materials. The rate of duty will be 3.7 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division