The tariff classification of an air mattress from China

N105077 May 28, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Mr. Eric Hutchens Cortez Customhouse Brokerage Company 4950 West Dickman Road Battle Creek, MI 49015 RE: The tariff classification of an air mattress from China Dear Mr. Hutchens: In your letter dated May 6, 2010, on behalf of Aero Products International, Inc., you requested a tariff classification ruling. A sample was provided with your letter. The Aerobed Ecolite is an inflatable air mattress being marketed as a compact outdoor bed. The sample provided with your letter is twin size, measuring 74 inches by 39 inches by 7 inches when inflated. The mattress is packaged for retail sale with an air pump. The bottom of the mattress is composed of plastic sheeting. The top of the mattress and the gussets are composed of plastic sheeting that has been covered with textile flock on the exposed surface. Flocked plastic sheeting is considered to be of plastics for tariff classification purposes. All of the plastic surfaces are of compact, noncellular construction. The sample is being returned as you requested. The applicable subheading for the air mattress and the included pump 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