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NY H82989





July 12, 2001

CLA-2-39:RR:NC:2:224 H82989

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500

Darlin Heidrich
Aero Products Int’l, Inc.
1225 Karl Court
Wauconda, IL 60084-1098

RE: The tariff classification of an inflatable mattress topper and an electrical pump from China.

Dear Mr. Heidrich:

In your letter dated June 15, 2001, you requested a tariff classification ruling.

You are requesting the tariff classification on an inflatable mattress topper and its dedicated electrical pump. The mattress topper’s exterior and interior are both constructed of plastic. The dimensions of the mattress topper are not stated, however the electrical pump’s dimensions are as follows: 10 inches long, 7 inches wide and 5 inches deep. A sample of the mattress topper has been provided for examination, but an illustration of the pump was submitted in lieu of a sample.

The inflatable mattress topper and its dedicated pump are considered a GRI 3 (b) set. The mattress topper portion of the set imparts the essential character to the set therefore the entire set is classified as an inflatable article in chapter 39 of the HTS.

The applicable subheading for the inflatable mattress topper and electrical pump 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 % 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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