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B86597 B8 Ruling Active

The tariff classification of a doll's sleeping bag from China

Issued July 9, 1997 by U.S. Customs and Border Protection.

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B8 B86597 (July 9, 1997)

Tariff classification

HTS codes: 9503.90.0030

Headings: 9503

Product description

The sleeping bag measures approximately 8 1/4 inches in length and 4 1/2 inches in width. It is made of 100 percent cotton material with a nylon exterior and fleece lining. An elastic loop, sewn into a bottom seam, is used to hold the bag in place when rolled up. You claim the sleeping bag is designed to accomodate one stuffed animal, however, this office finds the product is capable of use with both dolls and animals.

CBP rationale

The applicable subheading for the dolls' sleeping bag, item #BSA-06, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism.

Full text

NY B86597 July 9, 1997 CLA-2-95:RR:NC:SP:225 B86597 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Ms. Donna M. Morris Westwater Enterprises 917 Mountain Ave. Mountainside, N.J. 07092 RE: The tariff classification of a doll's sleeping bag from China Dear Ms. Morris: In your letter dated June 11, 1997 received in this office on June 16, 1997, you requested a tariff classification ruling. The sample submitted is a dolls' sleeping bag identified as item #BSA-06. The sleeping bag measures approximately 8 1/4 inches in length and 4 1/2 inches in width. It is made of 100 percent cotton material with a nylon exterior and fleece lining. An elastic loop, sewn into a bottom seam, is used to hold the bag in place when rolled up. You claim the sleeping bag is designed to accomodate one stuffed animal, however, this office finds the product is capable of use with both dolls and animals. The applicable subheading for the dolls' sleeping bag, item #BSA-06, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. At this time articles classified in HTS 9503.90.0030 are not subject to quota restraints or visa requirements. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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