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The tariff classification of a "SOS Sleeping Bag" from China.
Issued February 27, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C84133 (February 27, 1998)
Tariff classification
Product description
It is designed in the shape of a one piece jump suit allowing the user to wear the item while walking around. It is made of nylon woven fabric stuffed with polyester filling. It features detachable booties, made of the same material, a zippered front closure, a permanently attached hood, a 14 inch long zipper on each side, several strips similar to the VELCRO brand fastener, a pocket, and pull strings with cord locks around the waist, hood and ankle of each leg. The article is stored in a nylon sack.
CBP rationale
The applicable subheading for the "SOS Sleeping Bag" will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for sleeping bags: Other.
Full text
NY C84133 February 27, 1998 CLA-2-94:RR:NC:TA:352 C84133 CATEGORY: Classification TARIFF NO.: 9404..30.8000 Mr. James C. McKelvey Jinwoong, Inc., USA 3333 Yale Way Fremont, CA 94538 RE: The tariff classification of a "SOS Sleeping Bag" from China. Dear Mr. McKelvey: In your letter dated February 11, 1998, you requested a tariff classification ruling. The sample is being returned as requested. The sample submitted is a "SOS Sleeping Bag". It is designed in the shape of a one piece jump suit allowing the user to wear the item while walking around. It is made of nylon woven fabric stuffed with polyester filling. It features detachable booties, made of the same material, a zippered front closure, a permanently attached hood, a 14 inch long zipper on each side, several strips similar to the VELCRO brand fastener, a pocket, and pull strings with cord locks around the waist, hood and ankle of each leg. The article is stored in a nylon sack. The applicable subheading for the "SOS 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. 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 Alan Tytelman at 212-466-5896. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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