The tariff classification of an inflatable mattress with air pump from China

N199311 January 24, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Ms. Karen L. Boso Gravity Solutions LLC 7602 Langley Road Spring, TX 77389 RE: The tariff classification of an inflatable mattress with air pump from China Dear Ms. Boso: In your letter dated January 5, 2012, you requested a tariff classification ruling. The “Gravity First Elevated Sleep Solutions” mattress is an inflatable incline mattress designed to be placed over the consumer’s own box spring. The mattress is designed to support the body at an incline so that the user can comfortably sleep with the head raised above the level of the feet. It is intended for use when head elevated sleep is recommended, e.g., during post-operative recovery or for conditions such as acid reflux, snoring, sleep apnea or respiratory disorders. The mattress is composed of polyvinyl chloride (PVC) sheeting laminated with non-woven textile fabric. It is available in five sizes to fit on standard mattresses – twin, twin extra long, full, queen and king. The mattress is imported with a memory foam mattress topper that sits on top of the Gravity First mattress for added comfort. It will also include a handheld AC air pump to inflate the mattress for use. The inflatable mattress, memory foam mattress topper and air pump are packaged together for retail sale. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the inflatable mattress, mattress topper and pump to be a set for tariff classification purposes, with the essential character imparted by the inflatable mattress. The applicable subheading for the inflatable mattress imported alone or imported as a set with the mattress topper and air 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, Thomas J. Russo Director National Commodity Specialist Division