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NY G81090

August 28, 2000

CLA-2-39:RR:NC:2:224 G81090


TARIFF NO.: 3926.90.7500

Carlos Bañuelos
Film Logic Customs Broker, Inc.
235 West 132nd Street
Los Angeles, CA 90061

RE: The tariff classification of an air mattress set from Taiwan.

Dear Mr. Bañuelos:

In your letter dated August 14, 2000, you requested a tariff classification ruling, on behalf of Boyd Flotation.

You are requesting the tariff classification on a product that includes an air mattress, air pump, a top cover and a storage bag. The air mattress is 100 % vinyl and is inflated by means of an electric air pump. The cover is fitted for the air mattress in its inflated state, and the storage bag is shaped to fit all the components of the product when not in use. The four parts of the product: the mattress, the cover, the air pump and the storage container are used in conjunction with each other.

The applicable subheading for the air mattress set (including the mattress, the pump, the cover and the storage bag) 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 212-637-7015.


Robert B. Swierupski

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