The tariff classification of a sleeping bag and a pillow case from China.
Issued April 26, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.10.0020, 9404.30.8000
Product description
The sleeping bag outside fabric is stated to be 50 percent polyester/50 percent cotton woven fabric. The inside lining of the sleeping bag is of 100 percent polyester knit fabric. The batting between the outside fabric and inside lining is of 100 percent polyester. It features a pocket with a zipper closure. Two elastic straps attached at the bottom of the sleeping bag will secure the bag when it is rolled up. It measures approximately 66" x 28". The pillow case is made of 100 percent polyester knit fabric and measures approximately 30" x 18 1/4". It is completely closed on three sides.
CBP rationale
The applicable subheading for the sleeping bag will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for sleeping bags: Other. The applicable subheading for the pillow case will be 6302.10.0020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: Bed linen, knitted or crocheted, other.
Full text
NY 809169 April 26, 1995 CLA-2-94:N6:345 809169 CATEGORY: Classification TARIFF NO.: 9404.30.8000; 6302.10.0020 Ms. Tina Sharpe Pleasant Company 8400 Fairway Place Middleton, WI 53562 RE: The tariff classification of a sleeping bag and a pillow case from China. Dear Ms. Sharpe: In your letter dated April 7, 1995, you requested a tariff classification ruling. The samples submitted are a sleeping bag and a pillow case. The sleeping bag outside fabric is stated to be 50 percent polyester/50 percent cotton woven fabric. The inside lining of the sleeping bag is of 100 percent polyester knit fabric. The batting between the outside fabric and inside lining is of 100 percent polyester. It features a pocket with a zipper closure. Two elastic straps attached at the bottom of the sleeping bag will secure the bag when it is rolled up. It measures approximately 66" x 28". The pillow case is made of 100 percent polyester knit fabric and measures approximately 30" x 18 1/4". It is completely closed on three sides. The applicable subheading for the sleeping bag will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for sleeping bags: Other. The rate of duty will be 9 percent ad valorem. The applicable subheading for the pillow case will be 6302.10.0020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: Bed linen, knitted or crocheted, other. The rate of duty will be 7.4 percent ad valorem. The pillow case falls within textile category designation 666. Based upon international textile trade agreements, products of China are subject to quota and visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels, an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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