CLA-2-39:S:N:N3:224 852771

Mr. Vernon I. Dwelly
Dwelly Enterprises, Inc.
P.O. Box 1762
Novato, CA 94948

RE: The tariff classification of a "Pocket Pillow" inflatable cushion from Hong Kong.

Dear Mr. Dwelly:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : May 17, 1990.

DESCRIPTION OF MERCHANDISE : The submitted sample is a circular vinyl cushion measuring approximately 19 inches in diameter when inflated. The cushion contains two separate air chambers, each with its own mouth valve. Although this item is classifi- able under an HTS subheading that is eligible for special tariff treatment under the Generalized System of Preferences (GSP), Hong Kong no longer is a designated beneficiary developing country for purposes of the GSP. Therefore, this item is not entitled to duty free treatment under the GSP from Hong Kong.

HTS PROVISION : Pneumatic mattresses and other inflatable articles of plastics.

HTS SUBHEADING : 3926.90.7500.

RATE OF DUTY : 4.2 percent ad valorem. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport