K87426 K8 Ruling Active

The tariff classification of a sleeping bag from China

Issued July 12, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9404.30.8000

Headings: 9404

Product description

The submitted sample, identified as the “Groovy Girls Slumber Bag,” is a sleeping bag designed for use by children. The shell is constructed of 65 percent/35 percent cotton woven fabric with 100 percent polyester velour appliqué. The lining is made of 80 percent polyester/20 percent cotton woven fabric on one side and 100 percent polyester fleece on the other side. The bottom of the item is made of 80 percent polyester/20 percent cotton woven fabric. The bag’s filling consists of 100 percent polyester fiber batting. The bag measures 28” x 61” and has a zipper along the length and one end. The bag is enclosed in a vinyl and fabric carrying bag.

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 sleeping bags, other.

Full text

NY K87426 July 12, 2004 CLA-2-94:RR:NC:N3:351 K87426 CATEGORY: Classification TARIFF NO.: 9404.30.8000 John Mattson North Star World Trade Services, Inc. 980 Loan Oak Road Suite 160 Eagan, MN 55121 RE: The tariff classification of a sleeping bag from China Dear Mr. Mattson: In your letter dated June 30, 2004, you requested a tariff classification ruling on behalf of Manhattan Toy. The submitted sample, identified as the “Groovy Girls Slumber Bag,” is a sleeping bag designed for use by children. The shell is constructed of 65 percent/35 percent cotton woven fabric with 100 percent polyester velour appliqué. The lining is made of 80 percent polyester/20 percent cotton woven fabric on one side and 100 percent polyester fleece on the other side. The bottom of the item is made of 80 percent polyester/20 percent cotton woven fabric. The bag’s filling consists of 100 percent polyester fiber batting. The bag measures 28” x 61” and has a zipper along the length and one end. The bag is enclosed in a vinyl and fabric carrying bag. The applicable subheading for the sleeping bag 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. The sample will be returned as requested. 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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