CLA-2-63:RR:NC:FC:233 A86216
TARIFF NO. : 6307.90.9989; 6306.49.0000
Mr. Joseph P. Cox
Stein Shostak Shostak & O'Hara
515 South Figueroa Street
Suite 1200
Los Angeles, CA 90071-3329
RE: The tariff classification rayon and rayon/vinyl inflatable mattresses from China.
Dear Mr. Cox:
In your letter dated August 6, 1996, on behalf of Sunco Products, Inc., you requested a tariff
classification ruling.
You have submitted three samples with your request. They are:
Model R-8550 "Heavy Duty Rayon Surfer" (50" x 30")
Model R-8542 "Printed Rayon Surf Rider" (43" x 27")
Model R-8561 "Printed Rayon Surf Rider" (60" x 29")
The items are pneumatic mattresses which are composed of rayon or rayon and vinyl
construction. Each has a self sealing valve and air chambers. Models R-8550 and R-8542 do not
appear to be the types of mattresses one would bring along on a camping trip to sleep or sit on.
These mattresses are designed as floats to be used in swimming pools. Model R-8561 is a mattress
which is used for sitting and sleeping on rough or hard surfaces during camping activities as well
as for wet weather and water sports.
The applicable subheading for Models R-8550 and R-8542 will be 6307.90.9989,
Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up textile
articles, including dress patterns: Other: Other: Other: Other: Other. The rate of duty will be 7% ad
valorem.
The applicable subheading for Model R-8561 will be 6306.49.0000, HTS, which provides
for ...camping goods: Pneumatic mattresses: Of other textile materials. The rate of duty will be
4.1% 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 Lawrence Mushinske at 212-466-5739.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division