The tariff classification of a sleeping bag and coordinated pillowcase, packed in a tote bag, from China.

N271727 January 22, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.30.8000 Dawn Powers Vice President, Operations Sugar Lulu, LLC PO Box 1313 50 Washington Street, Suite 201 Norwalk, CT 06854 RE: The tariff classification of a sleeping bag and coordinated pillowcase, packed in a tote bag, from China. Dear Ms. Powers: In your letter dated December 22, 2015, you requested a tariff classification ruling. As requested, the sample identified as Sugar Lulu’s style number 6137, one of four “Sweet Dreams Sleeping Bag Sets,” will be returned to you. All four items are products of China. Illustrated literature was provided, with no indication that the sleeping bag contains feathers or down material. Style number 6137 is identified as the Sugar Lulu “Rebel Chic Set.” The item consists of a tufted sleeping bag and pillowcase, packed in a durable sleepover tote bag. The sleeping bag lining and pillowcase are in a coordinating print. The sleeping bag measures 30-inches by 66-inches. The Sweet Dreams Sleeping Bag Sets are also available in style number 6090 “Secret Garden Set,” style number 6113 “Glam Rock Set,” and style number 6120 “High Tea Set.” The Explanatory Notes (ENs) to the Harmonized Tariff Schedule (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to General Rules of Interpretation, at GRI 3 (b), provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable as “sets” under GRI 3 (b) of the HTSUS are classified as if they consisted of the component or components taken together, which can be regarded as conferring on the set as a whole its essential character. Essential character may be determined by “the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.” We find that the three criteria above (a, b and c) have been met for establishing that the Sugar Lulu “Rebel Chic Set” is a “set” for tariff purposes. The merchandise concerned consists of three different articles which are ‘prima facie’ classifiable in different headings of the HTSUS, is used together to facilitate the act of sleeping over with friends, and is put up in a manner suitable for sale directly to users without repacking. It is the sleeping bag that imparts the essential character to the set, as it allows interaction among friends while participating at the sleepover. The applicable subheading for style number 6137, the Sugar Lulu “Rebel Chic Set,” 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 TSUS 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 Neil H. Levy at [email protected]. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division