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NY J85129




June 18, 2003

CLA-2-39:RR:NC:SP:221 J85129

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500

Mr. Ron Reuben
Danzas AEI Intercontinental
5510 W. 102nd Street
Los Angeles, CA

RE: The tariff classification of an inflatable mattress from China.

Dear Mr. Reuben:

In your letter dated May 22, 2003, on behalf of The Miracle Matt Co., Inc., you requested a tariff classification ruling.

The sample submitted with your request is identified as “The Original Miracle Matt,” an air mattress that is intended to provide more comfortable rest and sleep positions for pregnant women. The inflatable mattress is made of polyvinyl chloride (PVC) plastic and is flocked with textile material. The mattress incorporates a u-shaped facial pillow chamber with breathing tube and depressions at the abdominal and chest areas to accommodate body changes during pregnancy. These depressions allow a pregnant woman to rest face down on her stomach. The special shape of the mattress also provides comfortable positions for persons who are obese, or recovering from abdominal or rectal surgery. The womb well pillows that can be inflated to different capacities to accommodate various stages of pregnancy can be fully inflated to fill the abdominal depression so that the mattress can be used as a guest bed. The Miracle Matt is imported in a retail package that includes the mattress, an electric inflation/deflation pump, an inflatable back rest pillow, an inflatable foot rest pillow, two inflatable womb well pillows, a custom fitted mattress cover, and a drawstring bag for storage and travel. The sample is being returned as you requested. All of the articles are considered to constitute a set, with the essential character imparted by the inflatable PVC mattress.

The applicable subheading for the inflatable air mattress 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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