L83056 L8 Ruling Active

The tariff classification of a filled sleeping bag from China

Issued March 31, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9404.30.8000

Headings: 9404

Product description

, of Livingston, New Jersey. The submitted sample is identified as Style Number 5523 Star Wars Slumber Bag. The item is a filled sleeping bag that measures (closed) 30” x 57”. It is constructed with an exterior surface of woven manmade textile fabric that is filled with 100 percent polyester fiber batting. A zipper extends down the length of one side and across the bottom. The front and back of the item feature designs from the Star Wars movies. The sleeping bag fits into a clear plastic carrying case.

CBP rationale

The applicable subheading for the filled sleeping bag will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for sleeping bags, other.

Full text

NY L83056 March 31, 2005 CLA-2-94:RR:NC:N3:351 L83056 CATEGORY: Classification TARIFF NO.: 9404.30.8000 Kevin Maher C-Air Customhouse Brokers International Freight Forwarders 181 South Franklin Avenue Valley Stream, New York 11581 RE: The tariff classification of a filled sleeping bag from China Dear Mr. Maher: In your letter dated March 17, 2005, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc., of Livingston, New Jersey. The submitted sample is identified as Style Number 5523 Star Wars Slumber Bag. The item is a filled sleeping bag that measures (closed) 30” x 57”. It is constructed with an exterior surface of woven manmade textile fabric that is filled with 100 percent polyester fiber batting. A zipper extends down the length of one side and across the bottom. The front and back of the item feature designs from the Star Wars movies. The sleeping bag fits into a clear plastic carrying case. The applicable subheading for the filled 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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