The tariff classification of an air mattress with a cover from China

NY L89719 January 20, 2006 CLA-2-63:RR:NC:N3:351 L89719 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Brad Song Zinus, Inc. 7068 Koll Center Parkway #425 Pleasanton, CA 94566 RE: The tariff classification of an air mattress with a cover from China Dear Mr. Song: In your letter dated December 29, 2005, you requested a tariff classification ruling. The submitted sample consists of an air mattress, approximately 80” x 60”, that is 8” thick when inflated; a 1” padded layer made of polyurethane foam; a cover made of 100% polyester woven fabric; and an electric air pump. You indicate that the air mattress is constructed of a nylon-bonded PVC air bladder; this construction is considered textile for tariff purposes. The air mattress fits into a zipper compartment in the cover; the compartment has a non-woven bottom. These items, if imported and sold together, are considered a set for tariff purposes and would be classified based on the component that imparts the set’s essential character; in this case, that component would be the air mattress. The applicable subheading for the air mattress, pad, cover, and pump will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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