CLA-2-40:OT:RR:NC:N4:421
Ms. Kim Young
BDP International, Inc.
2929 Walker Rd. NW, 2nd Floor
Grand Rapids, MI 49544
RE: The tariff classification of an inflatable cushion from China
Dear Ms. Young:
In your letter dated May 22, 2009, on behalf of Meijer Distribution, you requested a tariff classification ruling.
The sample provided with your letter is identified as an inflatable camo seat, UPC #7-19283-362193, item #96099. The product is a cushion measuring approximately 13 inches in diameter consisting of an inflatable ring encased in a zippered woven polyester textile cover. You indicated in a telephone conversation that the inflatable ring is made of natural rubber. The textile cover is printed with an outdoor woods camouflage pattern on the top and side panel. A textile strap carry handle is sewn on the side opposite the zipper opening. The ring can be inflated or deflated via the valve stem. As you requested, the sample will be returned.
The applicable subheading for the inflatable cushion/camo seat will be 4016.95.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber...other inflatable articles. 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
National Commodity Specialist Division