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January 13, 1999

CLA-2-39:RR:NC:2:224 D86460

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500

Barbara O. Frennea
M.G. Maher & Co., Inc.
82 St. Michael St.
Mobile, AL 36602

RE: The tariff classification of an inflatable cushion for the lower back from China.

Dear Ms. Frennea:

In your letter dated January 4, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on an item which is an inflatable pillow to use while driving. The product is called an “Ortho-Fleece Lumbar Cushion”, and is orthopedically designed for lower back comfort while driving. The air content of the inflatable cushion may be adjusted to the exact comfort level desired by the user. The outer surface of the product is textile, while the inflatable insert is plastic.

The applicable subheading for the inflatable cushion will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” The rate of duty will be 4.2 percent 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 Tom McKenna at 212-466-5475.

Sincerely,

Robert B. Swierupski
Director,

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