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NY 813559



August 23, 1995

CLA-2-39:S:N:N7:233 813559

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500

Mr. David A.Eisen
Siegel, Mandell & Davidson, P.C.
Counselors At Law
1515 Broadway
New York, N.Y. 10036-8901

RE: The tariff classification of an inflatable "car pillow" from China and Taiwan.

Dear Mr. Eisen:

In your letter dated August 10, 1995, on behalf of Avon Products, Inc., 9 West 57th Street, New York, New York, you requested a tariff classification ruling.

The submitted sample depicts the furniture item as an inflatable "car pillow". When unfilled and in a flat position it is approximately 18 inches in width and 18 inches in length. It is constructed of polyvinyl chloride (PVC) plastic sheeting with an exterior surface of man-made textile flocking, and features two air valves for inflation. Included with the inflatable "car pillow" is an air pump. They are packaged together and sold as a set.

The components of the inflatable "car pillow" are classifiable as a set under GRI 3 (b) based upon the component which imparts the essential character of the set. The essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The essential character is imparted by the inflatable "car pillow."

The "car pillow" is made of a plastic sheeting with a man-made textile flocking. The latter consists of short, textile fibers sprayed on the plastic. Based on the weight and value, the plastic is the essential character of the "car pillow".

The submitted sample will be returned to you under separate cover.

The applicable subheading for the inflatable "car pillow" with air pump will be 3926.90.7500, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for Pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R.177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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