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NY I85530




August 26, 2002

CLA-2-39:RR:NC:2:224 I85530

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500

Ms. Alice Lie
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of an inflatable bath pillow from Taiwan.

Dear Ms. Liu:

In your letter dated May 20, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as an inflatable bath pillow. The item number for the pillow is W08B6019, and the materials that comprise the inflatable pillow are 70 % polyvinyl chloride and 30 % polyester/cotton terry fabric. The pillow is designed for use in the bathtub, therefore the plastic bladder portion is covered with a terry cloth fabric, and there are four attached suction cups for affixing the pillow to the bathtub, during use. The proper classification will be in Chapter 39 of the HTSUSA as other inflatable articles. The sample will be returned, as requested.

The applicable subheading for the PVC inflatable bath pillow, item W08B6019, will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and other materials of headings 3901 to 3914: 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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