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

Mr. Zach A. Zimmer
CRI 2000, L.P.
2245 San Diego Avenue, Suite 121
San Diego, CA 92110

RE: The tariff classification of a foam sleeping pad from China

Dear Mr. Zimmer:

In your letter dated August 9, 2012, you requested a tariff classification ruling.

You submitted photographs of an item you call a Sleeping Pad. It has a polyester cover filled with an open-cell polyurethane pad. The pad is self-inflating when the valve is opened. The open-cell foam responds by soaking up air, similar to a sponge absorbing liquid. It is the air, rather than the foam, that creates the cushioning effect. The sleeping pad is used to create a soft surface when sleeping on the ground. The picture shows it being used in a camping tent. When deflated, the pad rolls up and is stored.

The applicable subheading for the camping sleeping pad 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.

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 the 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,

Thomas J. Russo
Director
National Commodity Specialist Division