CLA-2-39:OT:RR:NC:SP:221
Mr. Steve Chang
Deltamax Customs Services, Inc.
10834 S. La Cienega Blvd.
Inglewood, CA 90304
RE: The tariff classification of the Disney EZ Bed Set from China.
Dear Mr. Chang:
In your letter dated August 13, 2008, on behalf of Exxel Outdoors, you requested a tariff classification ruling.
A sample was provided with your letter. The Disney EZ Bed Set includes an inflatable plastic bed with a polyester textile blanket, a fitted polyester sheet, a polyester textile pillowcase and an inflatable plastic pillow. The bed measures 60 inches in length by 33 inches in width by 6 inches in height. The sheet has an elasticized hem and is designed to fit over the bed. The blanket has a zipper which is designed to be attached to the zipper of the sheet, thereby keeping the blanket securely in place. The inflatable bed, blanket, sheet, pillowcase and pillow are packaged together for retail sale and are designed to be used together for sleep. Therefore, they are classified together in the tariff provision applicable to the article or articles which impart the essential character to the set. Both the inflatable bed and the inflatable pillow are classified in heading 3926. These items impart the essential character to the set.
The applicable subheading for the Disney EZ Bed Set 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 5.3 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