I81527 I8 Ruling Active

The tariff classification of "Child’s Sleeping Bag Chair" from China.

Issued May 31, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9404.30.8000

Headings: 9404

Product description

It is made of pile textile fabric designed in the shape of a chair resembling a teddy bear. The front of the seat area features a zippered compartment which contains an attached sleeping bag for children ages 2 to 4.

CBP rationale

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

Full text

NY I81527 May 31, 2002 CLA-2-94:RR:NC:TA:351 I81527 CATEGORY: Classification TARIFF NO.: 9404.30.8000 Mr. Jeffrey Wilson Spiegel Catalog, Inc. 3500 Lacey Road, HQ2SE Downers, Grove, IL 60515-5432 RE: The tariff classification of “Child’s Sleeping Bag Chair” from China. Dear Mr. Wilson: In your letter dated May 7, 2002 you requested a tariff classification ruling. The sample is being returned as requested. The sample submitted is a “Child’s Sleeping Bag Chair,” style number 56155. It is made of pile textile fabric designed in the shape of a chair resembling a teddy bear. The front of the seat area features a zippered compartment which contains an attached sleeping bag for children ages 2 to 4. The applicable subheading for the “Child’s Sleeping Bag Chair” will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for sleeping bags. 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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