CLA-2-39:RR:NC:2:224 C83496

Brandon Terrell
Fritz Companies, Inc.
1600 Genessee, Suite 450
Kansas City, MO 64102

RE: The tariff classification of an inflatable air bed from China, Hong Kong, Thailand, and Taiwan.

Dear Mr. Terrell:

In your letter dated January 12, 1998, you requested a tariff classification ruling, on behalf of American Camper, your client.

You are requesting the tariff classification on an inflatable air bed referred to as style 5732. The submitted sample is a "Queen Size Internal Air Pump Bed" with a knife edge finish, a flocked top surface, and a PVC bottom. Its deflated size is 78 inches in length and 60 inches in width. Sample will be returned, as requested.

The applicable subheading for the inflatable 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