CLA-2-39:RR:NC:2:224 C81575

Lori Aldinger
Rite Aid Corp.
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a "Queen Size Air Bed" from China.

Dear Ms. Aldinger:

In your letter dated October 31, 1997, you requested a tariff classification ruling.

You are requesting the tariff classification on an article described in your letter as a "Queen Size Air Bed", item number 972388. The item is composed of heavy duty vinyl with a comfortable velour top. The item features air coil construction and a quick release valve for easy inflation or deflation. The item is being marketed as a bed for use at home, or for camping or sleepovers.

The applicable subheading for the "Air Bed" will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Pneumatic 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 Tom McKenna at 212-466-5475.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division