N041076 N0 Ruling Active

The tariff classification of a sleeping bag from China

Issued October 15, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9404.30.8000

Headings: 9404

Product description

The submitted sample is identified as a “Kosmic Kreature Sleeping Bag.” The sleeping bag is constructed of an outer shell of 100% polyester pile fabric and inner surface of woven polyester fabric. An attached pillow is covered in 100% polyester pile and is in the shape of a Kreature head. The bag and pillow are stuffed with 100% polyester fibers. The item measures approximately 57” x 30” and features a zipper on one side. The pillow has large bulbous eyes and the front of the sleeping bag contains appliqués to appear as legs of the character.

CBP rationale

The applicable subheading for the stuffed sleeping bag will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sleeping bags: Other.

Full text

N041076 October 15, 2008 CLA-2-94:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 9404.30.8000 Debbie Mayard Import Manager Hamco P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of a sleeping bag from China Dear Ms. Mayard: In your letter dated October 3, 2008, you requested a tariff classification ruling. The submitted sample is identified as a “Kosmic Kreature Sleeping Bag.” The sleeping bag is constructed of an outer shell of 100% polyester pile fabric and inner surface of woven polyester fabric. An attached pillow is covered in 100% polyester pile and is in the shape of a Kreature head. The bag and pillow are stuffed with 100% polyester fibers. The item measures approximately 57” x 30” and features a zipper on one side. The pillow has large bulbous eyes and the front of the sleeping bag contains appliqués to appear as legs of the character. The applicable subheading for the stuffed sleeping bag will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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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