The tariff classification of an inflatable paint booth from the United Kingdom

N083099 December 2, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Mr. Seth Laws Onsite Inflatables 9200 Cascades Blvd., Unit 108 Raleigh, NC 27617 RE: The tariff classification of an inflatable paint booth from the United Kingdom Dear Mr. Laws: In your undated follow-up letter, received in this office on November 4, 2009, you requested a tariff classification ruling. The product is an inflatable paint booth that weighs 250 pounds and is inflated by a fan. Sample swatches of the two types of materials used to construct the booth were included with your letter. The main body of the booth is composed of polyester textile fabric that is heavily and visibly coated on both sides with a layer of white polyvinyl chloride (PVC) plastics. For tariff purposes, this material construction is considered to be of plastics. The doors and windows of the paint booth are composed of clear PVC plastic sheeting. The applicable subheading for the inflatable paint booth 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