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NY N009788




April 25, 2007

CLA-2-63:RR:NC:N3:351

CATEGORY: CLASSIFICATION

TARIFF NO.: 6306.40.4900

Sharon Dixon
TSA Corporate Services, Inc.
1050 West Hampden
Englewood, CO 80231

RE: The tariff classification of a self-inflating camping mattress from China

Dear Ms. Dixon:

In your letter dated April 9, 2007, you requested a tariff classification ruling.

The submitted sample is a self-inflating camping mattress that is identified as the “Back Country Camp Mat” (Style number 925-806). It measures approximately 72”L x 20”W x 1.5”D. It consists of an open cell foam rubber mat with an exterior covering of 70D laminated 9.5mm TPU nylon textile fabric. You state that the mat is inflatable, i.e., the air expands the foam rubber inside of the mat. You indicate that you also intend to import a similar item that is designed as Style number 925-807 which measures 75”L x 25”W x 2”D.

The applicable subheading for the self-inflating camp mattress will be 6306.40.4900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pneumatic mattresses: Of other textile materials. The rate of duty will be 3.7% ad valorem.

You suggest that the camping mattress be classified under subheading 9404.21.0000, HTSUS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: mattresses: of cellular rubber or plastics, whether or not covered. It would not be classified under this tariff number because a self-inflating camping mattress is not considered a mattress for classification purposes. It is not considered to be a primary sleeping surface.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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