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NY N007044




March 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.7500

Ms. Margie Williams
Cypress Creek Marketing
400 Ledgerock Road
Wimberley, Texas 78676

RE: The tariff classification of the “WondaWedge” from China

Dear Ms. Williams:

In your letter dated February 8, 2007, you requested a tariff classification ruling.

The sample provided with your letter is described as a “WondaWedge” inflatable backrest. It consists of a wedge shaped inflatable pillow with a permanently attached mat. The pillow is made of polyvinyl chloride (PVC) sheeting that has been coated on one side with textile flocking. The mat portion consists of a single layer of the same flocked PVC plastic sheeting. The pillow measures 17 inches wide by 20 inches high by 12 inches deep. The permanently attached mat measures 17 inches wide by 31½ inches long and is flat. The WondaWedge is designed to provide comfortable angled support. It can be used as a pillow, or it can be used as a beach mat with a back support.

You suggest classification as furniture in heading 9403. However, the WondaWedge is not furniture. It is simply a pillow with an attached mat.

The applicable subheading for the WondaWedge will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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