G89078 G8 Ruling Active

The tariff classification of a “Kid’s Sleeping Bag/Backpack” from China.

Issued April 19, 2001 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 fabric and the lining will be made of 100 percent polyester fleece fabric or 100 percent cotton flannel fabric. Between the fabrics is 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 is carried as a backpack.

CBP rationale

The applicable subheading for the “Kid’s Sleeping Bag/Backpack” will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for sleeping bags: Other.

Full text

NY G89078 April 19, 2001 CLA-2-94:RR:NC:TA:351 G89078 CATEGORY: Classification TARIFF NO.: 9404.30.8000 Mr. Brian White Williams-Sonoma, Inc International Operations 151 Union Street 7th Floor San Francisco, CA 94111 RE: The tariff classification of a “Kid’s Sleeping Bag/Backpack” from China. Dear Mr. White: In your letter dated March 8, 2001, you requested a tariff classification ruling. The sample is being returned as requested. The sample submitted is a “Kid’s Sleeping Bag/Backpack”, item number SKU 3763794. The outside fabric is stated to be 100 percent cotton woven fabric and the lining will be made of 100 percent polyester fleece fabric or 100 percent cotton flannel fabric. Between the fabrics is 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 is carried as a backpack. The applicable subheading for the “Kid’s Sleeping Bag/Backpack” 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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