N308556

N308556 January 6, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Mr. Scott Salzman BrightSpot Solutions, LLC 11715 Vermillion Road Longmont, CO 80504 RE: The tariff classification of an inflatable pillow from China. Dear Mr. Salzman: In your letter dated December 20, 2019, you requested a tariff classification ruling. A sample was provided and will be retained as requested. The product under review is an inflatable pillow made of polyvinyl chloride (PVC) plastic sheeting. The outer surface of the pillow is covered with a man-made textile flocking material. It is crescent shaped and is intended to be used as a sitting cushion during meditation. The pillow features three separate air chambers that can be adjusted allowing customized size, comfort, and stability. At the maximum inflated size, it measures approximately 19 inches by six inches in the rear by two inches in the front. The submitted sample is black in color. From the provided website, www.mobilemeditator.com, the inflatable pillow comes in six different colors: black, maroon, purple, gold, blue-gray, and hunter green. The applicable subheading for the plastic inflatable 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. 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division