CLA-2-63:OT:RR:NC:TA:351
Eric Hutchens
Cortez Global Logistics Inc.
4950 West Dickman Road
Battle Creek, MI 49015
RE: The tariff classification of a pneumatic mattress and pump from China
Dear Mr. Hutchens:
In your letter dated May 6, 2010, you requested a tariff classification ruling on behalf of your client, Aero Products International, Inc., of Schaumburg, Ill.
The submitted sample is called an Aerobed Pakmat airbed and pump. It is a pneumatic mattress made of 100% TPU (thermoplastic polyurethane); as used in this item it is in the form of a textile fabric. The inflated mattress measures 78 x 26x 5 inches. When deflated, it stores inside the handheld pump that is included; the pump is hand-powered and uses no batteries.
The packaging shows the item being used in an outdoor camping setting
The Aerobed Pakmat airbed and pump are considered a set for tariff purposes, with the pneumatic mattress imparting the essential character. General Rules of Interpretation 2 and 3, Harmonized Tariff Schedule of the United States (HTSUS), noted.
The applicable subheading for the Aerobed Pakmat airbed and pump will be 6306.40.4900, HTSUS, which provides for pneumatic mattresses: Of other textile materials. The rate of duty will be 3.7% ad valorem.
You suggest that the proper classification is either subheading 3926.90.7500, HTSUS, which provides for inter alia, pneumatic mattresses of plastics, or subheading 9404.21.0000, which provides for, inter alia, mattresses. However, this item is of textile fabric, as stated above, so heading 3926 (plastics) is inappropriate. The mattresses of heading 9404 must be either stuffed or fitted with springs, which this item is not.
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/.
The sample will be returned as requested.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division