E82488 E8 Ruling Active

The tariff classification of a sleeping bag from China.

Issued June 9, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9404.30.8000

Headings: 9404

Product description

The outside fabric is stated to be 100 percent cotton woven denim fabric and the lining is 100 percent polyester knit fleece fabric. Between the fabrics is 100 percent polyester fiber filling. It has a zipper closure. It features a permanently attached zippered pouch on the bottom side which enables the item when not in use to be folded and stuffed into the zippered pouch and be carried by a textile strap.

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 other made up articles.

Full text

NY E82488 June 9, 1999 CLA-2-94:RR:NC:TA:352 E82488 CATEGORY: Classification TARIFF NO.: 9404.30.8000 Mr. Andrew Titley Franklin Services, Inc. 265 E. Merrick Road, Suite 209 Valley Stream, NY 11580 RE: The tariff classification of a sleeping bag from China. Dear Mr. Titley: In your letter dated April 28, 1999, you requested a tariff classification ruling. The sample submitted is a sleeping bag, item number 4310. The outside fabric is stated to be 100 percent cotton woven denim fabric and the lining is 100 percent polyester knit fleece fabric. Between the fabrics is 100 percent polyester fiber filling. It has a zipper closure. It features a permanently attached zippered pouch on the bottom side which enables the item when not in use to be folded and stuffed into the zippered pouch and be carried by a textile strap. The applicable subheading for the sleeping bag will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. . .Other. The rate of duty will be 7 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 212-637-7092. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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