The tariff classification of children’s slumber bag/ dog, Item #BB6522

HQ 961296 March 21, 2000 CLA- 2 RR:CR:TE 961296 MBG CATEGORY: Classification TARIFF NO. 6307.90.9989 Battat Incorporated P.O. Box 1264 Plattsburgh, NY 12901 Attention: J. Kevin Anderson RE: The tariff classification of children’s slumber bag/ dog, Item #BB6522 Dear Mr. Anderson: On August 29, 1997 you requested a classification ruling on behalf of Battat Incorporated for an item described as a children’s slumber bag. After review of the file, Customs has determined that the slumber bag will be classified in subheading 6307.90.9989 Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as other made up textile articles. We regret the delay in responding to your classification request and hope that you have not been inconvenienced. FACTS: The submitted sample, item number BB6522, is a slumber bag with a stuffed dog head and stuffed dog appendages. It is constructed with an outer shell of knit pile fabric and an inner lining of printed plain woven fabric. An informal lab analysis indicated that the outer knit pile fabric is composed of a polyester/cotton blend with polyester predominating by weight over the cotton. There is no stuffing or padding between the outer knit pile fabric and the inner woven lining fabric in the main body (sleeping area) of the bag. The head, legs and tail of the dog have been stuffed. The slumber sack has a zipper closure that runs along one side of the bag. This product measures approximately 61 inches by 23 inches in the closed, zipped position. The slumber bag is designed to be used in the house either as a child watches television or when the child is in the bed as an amusing substitute for a blanket.  ISSUE: What is the proper classification heading for the “slumber bag?” LAW AND ANALYSIS: Classification of goods under HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI. Upon review of the submitted item, Customs determined three plausible provisions that might apply to this article. For proper classification, the provision for sleeping bags in subheading 9404.30.8000, HTSUSA, the provision for bedding in subheading 6302.32.2060 and the provision for other made up articles in subheading 6307.90.9989 must all be examined. Since heading 9404.30.8000 HTSUSA, providing for sleeping bags, is the most specific provision of those under consideration, it would seem the appropriate starting point for the discussion. Heading 9404 provides for, inter alia, articles of bedding and similar furnishing which are sprung or stuffed or internally fitted with any material. The Explanatory Notes (EN) to the HTSUSA constitute the official interpretation of the tariff at the international level. While not legally binding, they do represent the considered views of the classification experts of the Harmonized System Committee. See Totes, Inc. v. United States, Slip Op. 92153, 40 Cust. B. & Dec. 35 (Ct. Int’l Trade Sept. 4, 1992). It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the EN when interpreting the HTSUSA. In an effort to do so in this case, Customs must address whether the requirement for heading 9404, that articles must be stuffed, fitted with springs or internally fitted with any material, is satisfied by stuffing which has little or no useful purpose in the functionality of the item. It is Customs opinion that the functional part of the slumber bag is the “body” of the bag and not the stuffed head, legs or tail. The body of the slumber bag contains no stuffing between the pile outer covering and woven inner lining fabric. The slumber bag serves as an amusing substitute to conventional blankets for young children and will be used to provide minimal warmth within the home. In HQ 084680, Customs defined a “sleeping bag” as “a large, warmly lined, usually zippered bag in which a person may sleep outdoors.” By virtue of this definition, it is apparent that this slumber bag does not conform to the parameters of a sleeping bag. The lining of this slumber bag is a lightweight piece of woven fabric which would not provide either warmth or protection from the elements when used outdoors. Moreover, the stuffing found in the appendages does not contribute to the functionality of the article as a sleeping bag, i.e., to provide warmth, and, therefore, the padding added to this slumber bag does not bring it within the scope of sleeping bags in heading 9404, HTSUSA. Heading 6302.32.2060, HTSUSA, provides for bed linens of man-made fibers. The EN states that items under this heading “are normally of kind suitable for laundering.” The slumber bag, while made of textile materials, is not of material which is suitable for normal laundering and the size and shape of the appendages on the bag would not allow it to fit in a typical washing machine. Moreover, this item is not a typical type of bed linen in that it is not designed specifically for use on the bed, and Customs has received no evidence that the bag is intended as such. Since the slumber bag is not bedding which is normally used on a bed and is not suitable for laundering, heading 6302, HTSUSA is not the proper classification. Heading 6307, HTSUSA, provides for other made up articles of textile materials. This heading is a “basket provision” for goods which cannot be classified more specifically in the nomenclature. As no other provision more specifically describes the submitted merchandise, the slumber bags are properly classified as other made up articles in subheading 6307. 90.9989 HTSUSA. HOLDING: The merchandise at issue, the Slumber Bag, is classified in subheading 6307.90.9989 HTSUSA, which provides for “other made up articles, including dress patterns: Other: other: other: other: other.” The applicable rate of duty is 7 percent ad valorem. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa categories, you should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division