The tariff classification of an inflatable back pillow from China

N007557 March 8, 2007 CLA-2-39:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Ms. Jane Jewett Talus Corporation 470 Riverside Street Portland, Maine 04103 RE: The tariff classification of an inflatable back pillow from China Dear Ms. Jewett: In your letter dated February 12, 2007, you requested a tariff classification ruling. The sample submitted with your request is an inflatable back pillow. The pillow is made of polyvinyl chloride (PVC) plastic sheeting that has been covered with textile flock. Material of this construction is considered to be of plastics for tariff classification purposes. In its inflated condition the pillow measures approximately 10½ inches high by 10 inches wide with depth variations from 1½ inches to 3 inches. The pillow is imported with a storage pouch made of the same flocked PVC sheeting. The applicable subheading for the inflatable pillow with its storage pouch will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division