CLA-2-63:OT:RR:NC:N3:351
Mr. Zach A. Zimmer
CRI 2000, L.P.
2245 San Diego Avenue, Suite 121
San Diego, CA 92110
RE: The tariff classification of a pneumatic camping mat from China
Dear Mr. Zimmer:
In your letters dated August 17, 2012, you requested a tariff classification ruling. We had to return that request because we needed a sample of the fabric from which the item was made. In an undated response received in our office Sept. 17, 2012, you supplied that sample.
With your original request you submitted photographs of an item you call TPU AirBed. You state that it is made of a polyester shell with a TPU coating. Our examination of the piece you sent reveals that the woven polyester fabric is coated on one surface; this construction is considered a textile fabric for tariff purposes. The coated surface is the inner surface of the airbed. No dimensions are given, but it appears to approximate a double bed. A battery-operated air pump (but not the batteries) is included.
One of the photographs shows the airbed being used in a camping tent.
The applicable subheading for the camping sleeping pad will be 6306.40.4900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pneumatic mattresses: Of other textile materials. The rate of duty will be 3.7% ad valorem.
You suggest that the correct classification for the airbed is subheading 3926.90.7500, HTSUS, which provides for other articles of plastics…pneumatic mattresses and other inflatable articles, not elsewhere specified or included. However, as stated above, the TPU AirBed is made of a textile fabric, not plastic.
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 the 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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division