N020196 N0 Ruling Active

The tariff classification of a sleeping bag from China

Issued November 30, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9404.30.8000

Headings: 9404

Product description

You submitted a child’s slumber bag, Project #210524. It measures 29” x 55”. It is made of woven polyester fabric and is filled with polyester fiberfill.

CBP rationale

The applicable subheading for the child’s slumber bag will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: sleeping bags: other.

Full text

N020196 November 30, 2007 CLA-2-94:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 9404.30.8000 Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect St. Metuchen, NJ 08840-0500 RE: The tariff classification of a sleeping bag from China Dear Ms. Kay: In your letter dated Nov. 21, 2007 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. You submitted a child’s slumber bag, Project #210524. It measures 29” x 55”. It is made of woven polyester fabric and is filled with polyester fiberfill. The applicable subheading for the child’s slumber bag will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: sleeping bags: other. The rate of duty will be 9% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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