CLA-2 CO:R:C:T 089134 HP
Mr. Hans Wurian
Design Salt USA Div.
P.O. Box 751
Redway, CA 95560
RE: Sleep sack is bed linen, not sleeping bag, camping goods
or other made up article. Unfinished; Cocoon; padded;
cushion; seat
Dear Mr. Wurian:
This is in reply to your letter of April 5, 1991,
concerning the tariff classification of a sleep sack, produced
in China, under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
The merchandise at issue is the same (but for one
difference described below) as the sleeping sack ruled upon in
HRL 088149 of December 27, 1990 (affirmed in HRL 089137 of
August 6, 1991). In the former ruling, we described the sleep
sack as follows:
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.
In HRL 088149, we classified the sleep sack under
subheading 6302.21.2090, HTSUSA, as other bed linen. In HRL
089137, we affirmed this conclusion, stating that the sleep
sack is too flimsy to be camping goods of heading 6306. You
have now modified the sleep sack by adding a 12" x 16"
polyester pad of 1/16" thickness at the pillow area. You
claim that this added padding is for support and comfort, and
request classification under heading 9404, HTSUSA, as a padded
sleeping bag.
ISSUE:
Whether the modified sleeping sack is a padded sleeping
bag under the HTSUSA?
LAW AND ANALYSIS:
Heading 9404, HTSUSA, provides for, inter alia, articles
of bedding and similar furnishings, stuffed or internally
fitted. You claim that the addition of the small area of
padding in the sleep sack now qualifies that sack for
inclusion herein. We disagree. In HRL 089018, we classified
a partially padded (on the underside) infants' car seat cover
as internally fitted, stating that such padding was sufficient
"for efficient use of the merchandise." Clearly, the small,
thin padding inserted at the top of the sleep sack, where the
pillow insert still exists, does not transform the bed linen
into an efficiently used sleeping bag. As we stated in HRL
089137:
articles like the sleep sack, with the
potential to be placed on the ground and
slept in, must be fabricated so as to not
absorb moisture and not easily tear on
various terrain objects.
The padding does not impart these abilities; classification in
heading 9404, HTSUSA, is therefore disqualified.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6302.21.2090, HTSUSA, textile
category 362, as bed linen, table linen, toilet linen and
kitchen linen, other bed linen, printed, of cotton, other,
other, other. The applicable rate of duty is 7.6 percent ad
valorem.
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 negotiations 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 updated weekly
and is available at your local Customs office.
Due to the changeable nature of the statistical
annotation (the ninth and tenth digits of the classification)
and the restraint (quota/visa) categories, you should contact
your local Customs office prior to importing the merchandise
to determine the current status of any import restraints or
requirements.
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is
imported. If the documents have been filed without a copy,
this ruling should be brought to the attention of the Customs
officer handling the transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division