The Product
- Inflatable pillow shaped to fit around the neck, with a built-in rechargeable cooling fan.
- Textile exterior over a plastic inflatable bladder that gives the pillow its shape and support.
- Secured when worn by straps with a side-release buckle or cords with a spring-loaded toggle lock.
- The fan recharges through a built-in USB port.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Inflatable neck pillow | HTS 3926.90.7500 | [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 |
Explanation
The pillow is made of more than one material: a textile exterior, a plastic inflatable bladder and a rechargeable fan. CBP applied General Rule of Interpretation 3(b), which classifies such goods by the component that gives them their essential character.
CBP found that the plastic inflatable bladder, which gives the pillow its shape and support, imparts the essential character over the other components. The pillow therefore falls under heading 3926, other articles of plastics, on the line for pneumatic mattresses and other inflatable articles not elsewhere specified or included.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it an inflatable pillow shaped to fit around the neck?
- Does a plastic inflatable bladder give it its shape and support?
- Is the exterior textile over that plastic bladder?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3926.90.7500 | ✓ Still in the schedule | Heading 3926 › Pneumatic mattresses and other inflatable articles, not elsewhere specified or included | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
F83632 (an inflatable neck pillow), A83180 and M87530 (an inflatable neck pillow and pouch), N308556 and C84260 (an inflatable pillow), N332822 (three inflatable articles) and N341576 (a plastic inflatable noodle) all sit on the same line. K82584 covers an inflatable neck pillow and an eyemask.
- F83632March 3, 2000Inflatable neck pillow from China3926.90.7500
- N308556January 6, 2020Inflatable pillow from China3926.90.7500
- A83180May 3, 1996Inflatable neck pillow and pouch from China3926.90.7500
- K82584February 20, 2004Inflatable neck pillow and an eyemask from China3926.90.7500, 4202.92.3031, 6307.90.9889
- M87530November 1, 2006Inflatable neck pillow and pouch from China3926.90.7500
- C84260February 11, 1998Inflatable pillow from China3926.90.7500
- N332822May 31, 2023Three inflatable articles from China3926.90.7500
- N341576August 7, 2024Plastic inflatable noodle from China3926.90.7500
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N341074 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms