HQ 083603: Tariff Classification of Air Mattress Components

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 083603

                                    March 30, 1989


            CLA-2 CO:R:C:G 083603, 835746JLJ

            CATEGORY:  Classification

            TARIFF NO.:  6307.90.9030; 3926.90.7500

            Mr. Charles P. Hall
            President
            Basic Designs, Inc.
            5815 Bennett Valley Road
            Santa Rosa, California  95404

            RE:  Tariff Classification of Air Mattress Components

            Dear Mr. Hall:

                 You requested tariff classifications for an Air Lift II
            air mattress textile shell with pouch and for its plastic
            tubes.  The merchandise is imported from two different
            countries.  You submitted a brochure and a sample to our New
            York office along with your inquiry.  The brochure was
            forwarded to this office, but no sample was received.

            FACTS:

                 You indicate that the air mattress shell and its package
            are imported from South Korea, while the plastic tubes for the
            mattress are imported separately from Taiwan.  Final assembly
            takes place in San Francisco.

                 The final U.S.-assembled product is described as an air
            mattress consisting of a textile shell with textile pouch plus
            inflatable plastic tubes.

                 The textile shell is made of nylon woven fabric.  It
            measures approximately 47-1/2 inches long by 28-1/2 inches wide
            with zipper closures at each end.  It has 9 pockets for the
            insertion of inflatable plastic tubes.  The pouch has a
            drawstring closure and is made of the same material.




















                                         - 2 -

            ISSUE:

                 How are these goods classified under the Harmonized Tariff
            Schedule of the United States Annotated (HTSUSA)?

            LAW AND ANALYSIS:

                 The plastic inflatable tubes and the textile shell with
            pouch are imported separately from different countries,
            therefore they cannot be classified as an entirety.  They must
            be classified separately according to their components.

                 The textile shell with pouch is classified under the
            provision for other made up articles of textile material,
            other, other, in item 6307.90.9030, Harmonized Tariff Schedules
            of the United States Annotated (HTSUSA), dutiable at the
            general rate of 7 percent ad valorem.

                 The plastic inflatable tubes are classified under the
            provision for other articles of plastics, other, pneumatic
            mattresses and other inflatable articles, in item 3926.90.7500,
            HTSUSA, dutiable at the general rate of 4.2 percent ad valorem.

            HOLDING:

                 The textile shell with pouch is classified in item
            6307.90.9030, HTSUSA.  The plastic inflatable tubes are
            classified in item 3926.90.7500, HTSUSA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division


























            6cc:  Area Director, New York Seaport NIS-345
            JLJohnson:jaj:3/28/89