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NY C80525

October 21, 1997

CLA-2-94:RR:NC:SP:233 C80525


TARIFF NO.: 9401.40.0000

Ms. Alison Ferber
CO2UCH, inc.
5141 Encino Avenue
Encino, CA 91316

RE: The tariff classification of an inflatable couch with electric inflator from China or Taiwan.

Dear Ms. Ferber:

In your letter dated October 7, 1997, you requested a tariff classification ruling.

The merchandise under consideration is an inflatable couch which folds out into a bed. It is made of either vinyl or flocked PVC, or fabric (cotton, nylon, rayon)/PVC laminate, with an attached fabric skirt. A 100 volt electric inflator, either attached or unattached to the couch, and a repair kit consisting of two swatches and glue, will be packaged together with the couch in one box. The items are packaged together for retail sale and are considered a set for tariff purposes. In accordance with General Rules of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTS), this set would be classified as if it consisted of the component which gives the set its essential character. In this case, the essential character in the set is imparted by the inflatable couch.

The applicable subheading for the inflatable couch with electric inflator will be 9401.40.0000, HTS, which provides for seats, whether or not convertible into beds, and parts thereof: seats other than garden seats or camping equipment, convertible into beds. The rate of duty will be 1.3% ad valorem.

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 Lawrence Mushinske at 212-466-5739.


Robert B. Swierupski

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