CLA-2-39:OT:RR:NC:N4:421

Ms. Lorianne Aldinger
Rite Aid Pharmacy
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of an airbed with foot pump from China

Dear Ms. Aldinger:

In your letter dated October 14, 2011, you requested a tariff classification ruling.

The sample provided with your letter is identified as the “Queen Flocked Airbed with Foot Pump,” item number 9015875. The queen flocked airbed is an inflatable air mattress. The sample provided with your letter is queen size, measuring 80 inches in length by 60 inches in width by 9 inches in depth when inflated. The airbed is packaged for retail sale with an air pump. The bottom of the mattress is composed of plastic sheeting. The top of the mattress and the gussets are composed of plastic sheeting that has been covered with textile flock on the exposed surface. Flocked plastic sheeting is considered to be of plastics for tariff classification purposes. All of the plastic surfaces are of compact, noncellular construction. The sample is being returned. The applicable subheading for the air mattress and the included pump will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division