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Modification of HRL 084680, dated August 2, 1989
Issued August 21, 1989 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard08 085357 (August 21, 1989)
Tariff classification
HTS codes: 9404.30.8000
Headings: 9404
Product description
Modification of HRL 084680, dated August 2, 1989
CBP rationale
HQ 085357 August 21, 1989 CLA-2 CO:R:C:G 085357 CB CATEGORY: Classification TARIFF NO.: 9404.30.8000 Gail T. Cumins, Esq. Sharretts, Paley, Carter & Blauvelt 67 Broad Street New York, New York 100004 RE: Modification of HRL 084680, dated August 2, 1989 Dear Ms. Cumins: On August 2, 1989, a classification ruling was issued (HRL 084680) classifying an animal shaped slumber bag in subheading 6307.90.9050, as other made up articles. After much discussion and consideration, we have re-examined the proper classification of these articles. The article at issue is an animal shaped slumber bag. The bag measures approximately 6 feet by 2 feet and has a Velcro type closure halfway down one side of the bag. Upon further consideration, we have determined that these articles are more properly classified under a different heading within the Harmonized Tariff Schedule of the United States (HTSUSA). Heading 9404, HTSUSA, provides for mattress supports; articles of bedding and similar furnishings...stuffed or internally fitted with any material.... The subject merchandise is a bag designed for use by children when camping out in a playroom or other indoor area. Therefore, the bags are classifiable in subheading 9404.30.80000, HTSUSA, which provides for sleeping bags, other. The rate of duty is 9 percent ad valorem. HRL 084680 is modified accordingly. Sincerely, John Durant, Director Commercial Rulings Division
Full text
HQ 085357 August 21, 1989 CLA-2 CO:R:C:G 085357 CB CATEGORY: Classification TARIFF NO.: 9404.30.8000 Gail T. Cumins, Esq. Sharretts, Paley, Carter & Blauvelt 67 Broad Street New York, New York 100004 RE: Modification of HRL 084680, dated August 2, 1989 Dear Ms. Cumins: On August 2, 1989, a classification ruling was issued (HRL 084680) classifying an animal shaped slumber bag in subheading 6307.90.9050, as other made up articles. After much discussion and consideration, we have re-examined the proper classification of these articles. The article at issue is an animal shaped slumber bag. The bag measures approximately 6 feet by 2 feet and has a Velcro type closure halfway down one side of the bag. Upon further consideration, we have determined that these articles are more properly classified under a different heading within the Harmonized Tariff Schedule of the United States (HTSUSA). Heading 9404, HTSUSA, provides for mattress supports; articles of bedding and similar furnishings...stuffed or internally fitted with any material.... The subject merchandise is a bag designed for use by children when camping out in a playroom or other indoor area. Therefore, the bags are classifiable in subheading 9404.30.80000, HTSUSA, which provides for sleeping bags, other. The rate of duty is 9 percent ad valorem. HRL 084680 is modified accordingly. Sincerely, John Durant, Director Commercial Rulings Division
Ruling history
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