The Product
- Air mattresses built from an inflatable air support core, a high-resilience foam topper and an outer fabric cover, run by an electronic controller.
- The core, called the Air String Support system, is made of thermoplastic polyurethane (TPU) and polyvinyl chloride (PVC) plastics with high-tensile strings, and gives the cushioning and support.
- Without air the mattress stays flat and compressible and can't hold body weight or serve as a sleeping surface.
- Bought without the electronic controller, it can be inflated with a standard household air pump.
- The five models differ in cover fabric, height and whether the cover is removable; one takes an optional sensor pad that adjusts firmness automatically.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Five air mattresses: Flat Grid Plus, Healing No., All Care, Snow Falls, Smart i5 (sensor option) | 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
CBP placed all five mattresses under heading 3926, other articles of plastics, on the line for pneumatic mattresses and other inflatable articles not elsewhere specified or included. Each mattress gets its cushioning and support from an inflatable core made of TPU and PVC plastics, and without air it lies flat and can't support body weight.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it an air mattress that has to be inflated before it can support body weight?
- Is the inflatable core made of plastics such as TPU or PVC?
- Does a foam topper and fabric cover sit over the inflatable core?
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 South Korea |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
None of the rulings below is on this page's line; each sits on another line of heading 3926. N351764 covers a plastic automotive mounting bracket and N255971 a plastic display case.
- N349952July 2, 2025Plastic specimen container from South Korea3926.90.9910
- N351764August 25, 2025Plastic automotive mounting bracket from South Korea3926.90.9989
- N310390March 17, 2020Door facings from South Korea3926.90.9990
- N314495September 17, 2020Flocked swab from South Korea3926.90.9985
- N346345March 20, 2025Genotizer 20K Well Chip and the D_PCR Chip Case from South Korea3926.90.9910, 9027.90.5650
- N332677May 18, 2023Five plastic components from China3923.50.0000, 3926.90.9985
- H338845January 23, 2026Application for Further Review of Protest No. 5301-23-108958; Classification of Certain Restroom Dispenser Assemblies and Air Freshener Dispenser Covers3926.90.99, 8424.90.90
- N255971August 29, 2014Plastic display case from South Korea3926.90.9980
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N351806 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