CLA-2-63:RR:NC:N3:351 M87200

Jennifer Scott
Expeditors
21318 64th Ave. South
Kent, WA 98032

RE: The tariff classification of a pneumatic sleeping pad from China or Vietnam

Dear Ms. Scott:

In your letter dated Oct. 9, 2006, you requested a tariff classification ruling on behalf of your client, Outdoor Research, of Seattle. Your sample will be returned as requested.

You submitted a sample of the SynMat #15349. It is an inflatable sleeping pad used for camping. It comes in a carry bag that doubles as an air pump (“pump sack”). The pad is made of laminated polyester fabric that is considered to be textile for tariff purposes. The pad comes in two sizes; when inflated it is either 70” x 20” or 76” x 26”. When not inflated, the pad rolls up and can be stored and carried in the pump sack.

The applicable subheading for the SynMat #15349 with the pump sack will be 6306.49.0000, 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. There are currently no quota restrictions on this subheading.

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).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly, based on that recommendation, it is anticipated that your merchandise will be classified in 6306.40.49 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

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,
National Commodity
Specialist Division