The tariff classification of a plastic inflatable leg rest and form-fitting cover from China

N115978 August 13, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600; 6307.90.9889 Mr. Edward Han Kintetsu World Express Inc. 230-39 International Airport Center Blvd Building #2, Suite 100 Jamaica, NY 11413 RE: The tariff classification of a plastic inflatable leg rest and form-fitting cover from China Dear Mr. Han: In your letter dated July 18, 2010, on behalf of Hero Direct Inc., you requested a tariff classification ruling. The submitted samples are identified as a Crossblocker inflatable leg rest and an optional form fitting cover. The leg rest is composed of polyvinyl chloride (PVC) plastic material which is coated or covered with a blue flocking material, giving it a velvet-like appearance. The item is a single unit that does not have a separate internal bladder. The item measures approximately 19” long by 13” wide by 10” high at its highest section at the center. The height of the item is approximately 8” at each of the opposing ends. On either side of the center section, in between that section and the two end sections, are two respective sections that are each approximately 4” high. These two lower sections, or “channels,” are where the user places his or her legs. This item is designed to improve blood circulation by separating and elevating the legs and preventing them from being crossed. The optional form-fitting cover is made of a woven textile fabric that is comprised of 65% polyester and 35% cotton. The leg rest and the cover are not packaged together for retail sale and these two items can be purchased separately by the consumer. This item is marketed for use around the home. Pictures on the web site show this item being used on a bed, a couch, a lounge chair, etc, but never on the floor. The applicable subheading for the Crossblocker inflatable leg rest will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the form-fitting cover will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division