H88966 H8 Ruling Active

The tariff classification of an unstuffed sleeping bag and separate insulated filler from China.

Issued March 8, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

One component is described as a two-layer, unstuffed sleeping bag cover/liner. It has a zipper on three sides and can be buttoned across the top. It is a complete item which by itself can be used as a lightweight sleeping bag. The second item is described as an insulated filler. The outer shell of this item is a poly/cotton blend and the filling is100% polyester fill. It can be purchased in a model with two pounds of fill or one with three pounds. It has fabric loops at each corner that mate with corresponding buttons on the inside of the cover/liner after it has been inserted. It is not designed to be used separately, but in conjuction with the cover/liner. Together, the two items form a stuffed sleeping bag. However, it is important to note that

CBP rationale

The applicable subheading for both the unstuffed sleeping bag cover/liner and the separate filler, if packaged separately, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other.

Full text

NY H88966 March 8, 2002 CLA-2-63:RR:NC:N3:351 H88966 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Nicolette Llamas Customs Administrator The Coleman Co. 3600 N. Hydraulic/2111 E. 37th Witchita, KS 67201 RE: The tariff classification of an unstuffed sleeping bag and separate insulated filler from China. Dear Ms. Llamas: In your letter dated March 1, 2002, you requested a ruling on tariff classification. The merchandise in question is described as the “Build Your Own Sleeping Bag” concept, with two separate components. No samples were provided. One component is described as a two-layer, unstuffed sleeping bag cover/liner. It has a zipper on three sides and can be buttoned across the top. It is a complete item which by itself can be used as a lightweight sleeping bag. The second item is described as an insulated filler. The outer shell of this item is a poly/cotton blend and the filling is100% polyester fill. It can be purchased in a model with two pounds of fill or one with three pounds. It has fabric loops at each corner that mate with corresponding buttons on the inside of the cover/liner after it has been inserted. It is not designed to be used separately, but in conjuction with the cover/liner. Together, the two items form a stuffed sleeping bag. However, it is important to note that you state that the two components will be packaged separately and sold separately at retail. You state that this is to allow the consumer the flexibility of purchasing different color covers and choosing either weight filler. The applicable subheading for both the unstuffed sleeping bag cover/liner and the separate filler, if packaged separately, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The general rate of duty will be seven 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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