CBP Ruling J84905 — The tariff classification of Christmas Chair covers and a sleeping bag from Chi…

Tariff classification

Headings: 9505, 9404

Product description

The first submitted sample is identified as Mr. & Mrs. Santa Claus chair covers, item number 672610. The set is shaped and designed to fit over the back of chairs. The chair covers feature three-dimensional Mr. & Mrs. Claus with face, arms, hands, glasses and hats. Both are dressed in the traditional clothing. Mr. Santa is holding a stuffed Christmas tree and Mrs. Santa is holding a stuffed Ginger Bread doll. The chair covers are made of felt type fabric and are purely decorative. The second sample is identified as a Ready Bed-Pooh, item number 681089. This set is essentially a children’s sleeping bag with an inflatable mattress. The set includes a simple hand pump for inflating the mattress and a specifically shaped and designed nylon bag to store and carry all these items. The sleeping bag also has an attached sleeved headrest cover for a pillow to fit into. The animated figure patterns on the outside of the fleece cover has a full-length zipper that is used for closure. The sleeping bag cover is made of 100% polyester fleece with 100% polyester fiber fill, 65% polyester and 35% cotton lining and a 100% polypropylene bottom base. The base includes an opening that the inflatable mattress fits into. The essential character of this set is imparted by the sleeping bag. The samples are returned as you requested.

CBP rationale

a stuffed Christmas tree and Mrs. Santa is holding a stuffed Ginger Bread doll. The chair covers are made of felt type fabric and are purely decorative. The second sample is identified as a Ready Bed-Pooh, item number 681089. This set is essentially a children’s sleeping bag with an inflatable mattress. The set includes a simple hand pump for inflating the mattress and a specifically shaped and designed nylon bag to store and carry all these items. The sleeping bag also has an attached sleeved headrest cover for a pillow to fit into. The animated figure patterns on the outside of the fleece cover has a full-length zipper that is used for closure. The sleeping bag cover is made of 100% polyester fleece with 100% polyester fiber fill, 65% polyester and 35% cotton lining and a 100% polypropylene bottom base. The base includes an opening that the inflatable mattress fits into. The essential character of this set is imparted by the sleeping bag. The samples are returned as you requested. The applicable subheading for the Mr. & Mrs. Claus chair covers will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free. The applicable subheading for the Ready Bed-Pooh sleeping bag will be 9404.30.8000, HTS, which provides for sleeping bags: Other. The rate of duty will be 9 percent ad valorem.

Full text

NY J84905 June 2, 2003 CLA-2-95:RR:NC:SP:225 J84905 CATEGORY: Classification TARIFF NO. 9505.10.2500; 9404.30.8000 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 8967 Columbine Road, Suite 400 Eden Prairie, MN 55347-4194 RE: The tariff classification of Christmas Chair covers and a sleeping bag from China. Dear Mr. Anderson: In your letter dated May 2, 2003, on behalf of your client Seventh Avenue, you requested a classification ruling. The first submitted sample is identified as Mr. & Mrs. Santa Claus chair covers, item number 672610. The set is shaped and designed to fit over the back of chairs. The chair covers feature three-dimensional Mr. & Mrs. Claus with face, arms, hands, glasses and hats. Both are dressed in the traditional clothing. Mr. Santa is holding a stuffed Christmas tree and Mrs. Santa is holding a stuffed Ginger Bread doll. The chair covers are made of felt type fabric and are purely decorative. The second sample is identified as a Ready Bed-Pooh, item number 681089. This set is essentially a children’s sleeping bag with an inflatable mattress. The set includes a simple hand pump for inflating the mattress and a specifically shaped and designed nylon bag to store and carry all these items. The sleeping bag also has an attached sleeved headrest cover for a pillow to fit into. The animated figure patterns on the outside of the fleece cover has a full-length zipper that is used for closure. The sleeping bag cover is made of 100% polyester fleece with 100% polyester fiber fill, 65% polyester and 35% cotton lining and a 100% polypropylene bottom base. The base includes an opening that the inflatable mattress fits into. The essential character of this set is imparted by the sleeping bag. The samples are returned as you requested. The applicable subheading for the Mr. & Mrs. Claus chair covers will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free. The applicable subheading for the Ready Bed-Pooh sleeping bag will be 9404.30.8000, 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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