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January 14, 1999

CLA-2-39:RR:NC:2:224 D86465


TARIFF NO.: 3926.90.7500

Barbara O. Frennea
M.G. Maher & Co., Inc.
82 St. Michael St.
Mobile, AL 36602

RE: The tariff classification of an inflatable neck cushion from China.

Dear Ms. Frennea:

In your letter dated January 4, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on a product which is an inflatable neck cushion. The item is called an “Ortho-Fleece Neck Cushion”. The neck cushion is designed primarily to be used while napping or resting in a car. The cushion is orthopedically designed for maximum comfort and sleep. The inflatable inner-tube is constructed of plastic, while the outer surface is textile materials.

The applicable subheading for the inflatable neck cushion will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), 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 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 Tom McKenna at 212-466-5475.


Robert B. Swierupski

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