CLA-2-39:RR:NC:FC:233 A87868
Ms. Kim Young
BDP International Inc.
2721 Walker NW
Grand Rapids, MI 49504
RE: The tariff classification of a Terry Bath Pillow from Taiwan.
Dear Ms. Young:
In your letter dated September 20, 1996, on behalf of Meijer Inc., you requested a tariff
classification ruling.
The submitted sample is an inflatable pillow to be used in the bathtub while bathing. It is
composed of vinyl with one side covered with terry cloth. The item, which measures 23" x 15", has
four suction cups to secure the pillow to the tub and one air valve for inflation. Your sample is being
returned as requested.
The applicable subheading for the Terry Bath Pillow will be 3926.90.7500, Harmonized
Tariff Schedule of the United States (HTS), which provides for other articles of plastics...: other:
pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of
duty will be 4.2% ad valorem.
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 212-466-5739.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division