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NY I81047

April 22, 2002

CLA-2-94:RR:NC:SP:233 I81047


TARIFF NO.: 9403.20.0010

Ms. Pilar Dorfman
E. Besler & Company
P.O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of a fold-out double air bed from China.

Dear Ms. Dorfman:

In your letter dated April 12, 2002, on behalf of LTD Commodities, Incorporated, you requested a tariff classification ruling.

The submitted sample is a portable bed consisting of a folding frame and an air mattress. The bed unfolds to queen size and sleeps 2-3 people comfortably. The frame is made of durable steel and has a crisscross design to support up to 600 lbs. It stands 2 feet off the ground and folds up and stores in a nylon bag measuring 33” x 12” x 10”. The bag has wheels and a handle. The mattress cover is made of 100% polyester.

Your sample is being returned as requested.

Classification is based upon the General Rules of Interpretation (GRIs). The fold-out double air bed is considered a composite good for classification purposes. GRI 3(b) states in part that “goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” This office finds the essential character of the fold-out double air bed to be imparted by its steel frame.

The nylon bag is specially designed and fitted for use to carry the fold-out double air bed. In accordance with GRI 5(a), bags which are “specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles.”

The applicable subheading for the fold-out double air bed will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other furniture and parts thereof: Other metal furniture, Household. The rate of duty will be free.

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 646-733-3036.


Robert B. Swierupski

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