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NY C87859


May 27, 1998

CLA-2-39:RR:NC:2:224 C87859

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500

David Bluestein

Drake-Bluestein, Inc.

8541 Thys Court

Sacramento CA 95828

RE: The tariff classification of a bath pillow from Taiwan.

Dear Mr. Bluestein:

In your letter dated May 12, 1998, you requested a tariff classification ruling.

The merchandise consists of a bath pillow made of an estimated 90 percent polyvinyl chloride and 10 percent cotton terrycloth. The article has an inflatable bladder with one air chamber and an outer terry cover. There are four suction cups designed to attach the pillow to a wall or tub surface. The purpose or role of this bath pillow is promoted mostly by the inflatable bladder component and this dictates a tariff classification of the article as an inflatable article.

The applicable subheading for the bath pillow will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for pneumatic mattresses and other inflatable article, not elsewhere specified or included. The duty rate 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 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 Tom McKenna at 212-466-5475.

Sincerely,

Robert B. Swierupski

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