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April 1, 1999

CLA-2-39:RR:NC:2:224 D89829

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500

Rodney Ralston
Trans-Border Customs Services, Inc.
One Trans-Border Drive, P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of an inflatable nursing/support pillow from China.

Dear Mr. Ralston:

In your letter dated March 22, 1999, you requested a tariff classification ruling, on behalf of Funkins Inc., your client.

You are requesting the tariff classification on an item which is being marketed as a nursing/support pillow for use while feeding a baby. The pillow has an opening in its middle which enables the pillow to fit around an adult’s waist while in the process of feeding a baby. The pillow may also be used as a headrest when the baby is old enough to hold a bottle. The fabric cover is 65% polyester, 35% cotton, while the inner bladder is polyvinyl chloride. The sample will be returned, as requested.

The applicable subheading for the inflatable nursing/support pillow 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 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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