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NY I80310

April 22, 2002

CLA-2-39:RR:NC:2:224 I80310


TARIFF NO.: 3926.90.7500

Laura Buchanan
3 Lariat Lane
Rolling Hills Estates, CA 90274

RE: The tariff classification of an inflatable back cushion from Mexico.

Dear Ms. Buchanan:

In your letter dated March 18, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as an eXXoScape™ back cushion. The back cushion consists of a fabric shell with two inflatable pillows that go inside the shell (like pillows that fit inside a pillow-case), and it has attached straps on the back for placing the cushion on the back of a chair. The user may also wear the back cushion like a backpack. The fabric shell is constructed of a polyester fabric at the front of the product and a nylon fabric in the back of the cushion. The webbing straps are made from a polypropylene material. The shell is opened by means of a hook and loop fastener that enables the user to insert the inflatable pillows. The item will be classified in Chapter 39 of the HTSUSA as an inflatable article.

The applicable subheading for the inflatable back 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 % 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 646-733-3025.


Robert B. Swierupski

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