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NY J84991




June 18, 2003

CLA-2-39:RR:NC:SP:221 J84991

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500

Mr. Michael S. O’Rourke
Rode & Qualey, Attorneys at Law
55 West 39th Street
New York, NY 10018

RE: The tariff classification of a slumber mat from China.

Dear Mr. O’Rourke:

In your letter dated May 28, 2003, on behalf of Boyd Specialty Sleep, you requested a tariff classification ruling.

The sample submitted with your request is identified as a slumber mat. The mat is composed essentially of a foam pad sewn inside a plastic shell, forming a self-inflating cushion. When the slumber mat is in use, the aperture on the mat is closed, trapping the air inside and providing additional support. When not in use, the aperture is opened allowing the air to escape when the mat is rolled up. The pad is encased within a removable textile cover with a pillow sewn to the top seam and a fleece blanket sewn to the bottom seam. Two elastic straps with “VELCRO” type strips are sewn to the cover to secure the mat after it is rolled up. The self-inflating foam filled mat imparts the essential character to the complete article.

You suggest classification in subheading 9403.70.80 of the Harmonized Tariff Schedule of the United States (HTS), which provides for household furniture of plastics. However, the provision for furniture does not include separately presented cushions and mats.

The applicable subheading for the slumber mat will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticspneumatic 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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