The tariff classification of a child’s sleeping bag with an inflatable mattress from China
Issued December 1, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.30.8000
Headings: 9404
Product description
of Williamsville, New York. The submitted sample is identified as a “Ready Bed” and is a child’s sleeping bag with an inflatable mattress. The sleeping bag cover is made of 100 percent polyester fabric with an 80 percent polyester/20 percent cotton lining. The air mattress fits into a full-length pocket between the lining and the bottom base. The sleeping bag also has an attached sleeved headrest cover for a pillow (not included) to fit into. There is a full length zipper on the outside of the cover that is used for closure. The set also includes a simple plastic hand pump for inflating the mattress and a specially shaped and designed fabric bag to store and carry all items. These components are packaged together and form a retail set for classification purposes. The essential character of the set is imparted by the sleeping bag itself.
CBP rationale
The applicable subheading for the portable inflatable bed mattress will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for sleeping bags: Other.
Full text
NY L80719 December 1, 2004 CLA-2-94:RR:NC:N3:351 L80719 CATEGORY: Classification TARIFF NO.: 9404.30.8000 Norvanco International, Inc. 21902 64th Avenue South Kent, WA 98032 Attn: Chris Fladager RE: The tariff classification of a child’s sleeping bag with an inflatable mattress from China Dear Mr. Fladager: In your letter dated November 12, 2004, you requested a tariff classification ruling on behalf of Spin Master, Inc. of Williamsville, New York. The submitted sample is identified as a “Ready Bed” and is a child’s sleeping bag with an inflatable mattress. The sleeping bag cover is made of 100 percent polyester fabric with an 80 percent polyester/20 percent cotton lining. The air mattress fits into a full-length pocket between the lining and the bottom base. The sleeping bag also has an attached sleeved headrest cover for a pillow (not included) to fit into. There is a full length zipper on the outside of the cover that is used for closure. The set also includes a simple plastic hand pump for inflating the mattress and a specially shaped and designed fabric bag to store and carry all items. These components are packaged together and form a retail set for classification purposes. The essential character of the set is imparted by the sleeping bag itself. The applicable subheading for the portable inflatable bed mattress 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 nine 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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