CLA-2 CO:R:C:G 088149 JS
Mr. Hans Wurian
Design Salt
P.O. Box 751
Redway, CA 95560
RE: Cotton Sleeping Sack
Dear Mr. Wurian:
This is in reference to your letter of September 19, 1990,
requesting classification of a cotton sleeping sack under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample was provided for our inspection.
FACTS:
The merchandise at issue is a 100 percent woven cotton
sleeping sack, to be imported from China. It measures 33 x 86
inches and is sewn together on three sides. One end of the sack
has an 11 1/2 inch pocket which is formed by a folded length of
material sewn on its sides, which can be used to accommodate the
insertion of a pillow. The portion of the top sheet near the
pillow insert is not sewn down, forming a flap which allows a
person to easily slip into and out of the sleep sack.
The literature accompanying your request states that this
item is called a COCOON TRAVELSHEET. It is advertised as a
"washable sleeping environment" to be used in hotels, hostels,
hammocks, and homes. In your letter you indicate that the
sleeping sack is intended to serve as a sleeping bag for
travellers in warm countries. "COCOON" is available in three
printed fabric styles.
The sample will be returned to you under separate cover, as
requested.
ISSUE:
What is the appropriate classification for a sleeping sack
under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that the classification shall be
determined according to the terms of the headings and any
relevant section or chapter notes.
Heading 6302, HTSUSA, provides for, inter alia, bed linen.
The Explanatory Notes, the official interpretation of the
nomenclature at the international level, state that the heading
usually includes articles made of cotton, which are normally of a
kind suitable for laundering. Provided for by example are
sheets.
The travel sheet considered herein is bed linen because it
is exclusively used for sleeping, as indicated by the photographs
and text of your descriptive literature. In addition, its
lightweight cotton fabric and its suitability for laundering is
characteristic of sheets, to which they are most closely related.
However, the added features of the item's construction (pillow
pocket, sewn together edges) makes classification in the "other"
subcategory appropriate.
Although the design of COCOON is similar to that of sleeping
bags typically used for camping, classification within heading
6306, as camping goods, is incorrect. Sleeping bags are
specifically excluded from the notes of this heading. Moreover,
the goods of that heading encompass items that are made of very
strong and sturdy materials suitable for use out of doors.
Examples provided by the Explanatory Notes include canvas
buckets, wash basins, ground-sheets (which are usually waterproof
to prevent ground moisture from seeping through to sleeping
bags), and pneumatic mattresses and hammocks.
HOLDING:
The merchandise at issue is classified under subheading
6302.21.2090, HTSUSA, which provides for bed linen, table linen,
toilet linen and kitchen linen: other bed linen, printed: of
cotton: other, other: other, textile category 362, and dutiable
at the rate of 7.6 ad valorem.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is available for inspection at
your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division