CLA-2-39:OT:RR:NC:N4:415
Wayne W. Schmidt
DJS International Services
4215 Gateway Drive
Colleyville, TX 76034
RE: The tariff classification of an inflatable neck pillow from China.
Dear Mr. Schmidt:
In your letter dated July 2, 2024, you requested a tariff classification ruling on behalf of your client, Team Wolf Operating, LLC dba Wolf Manufacturing.
A sample was provided and will be returned separately.
The product under consideration is described as an inflatable neck pillow with a built-in rechargeable cooling fan. It is shaped to fit around the user’s neck and includes either straps with a side-release buckle, as pictured in the submission, or cords with a spring-loaded toggle lock, which was present with the sample, to ensure it is secured when worn. The pillow features a textile exterior and a plastic interior inflatable bladder to provide the pillow with its shape and support. The fan is rechargeable via a built-in USB port. We hold the opinion that the plastic inflatable bladder would impart this cooling pneumatic pillow with its essential character over the other components, General Rule of Interpretation 3(b) noted.
The applicable subheading for this inflatable neck pillow will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [p]neumatic mattresses and other inflatable articles, not elsewhere specified or included.” The column one, general rate of duty is 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division