CLA-2 CO:R:C:T 950373 PR
Lawrence L. Mammen, President
Mammen International Marketing Corporation
9601 Xerxes Road
Bloomington, Minnesota 55431
RE: Classification of a Sleeping Bag With a Foam Pad and
Removable Pile Liner
Dear Mr. Mammen:
Your letter of July 29, 1991, addressed to the Area Director
of Customs, New York Seaport, concerning a sleeping bag (Swag)
and liner has been referred to this office for reply. Our ruling
on the matter follows.
FACTS:
The article is called a "Swag" sleeping bag and is
manufactured in Australia. It has a heavy duty cotton/polyester
liner and a foam mattress. The outer shell of the bag is formed
by a water resistant cotton canvas fabric. The mattress, which
is sewn on the inside of the bag to the bottom of the shell,
consists of a substantial 5/8 inch thick sheet of heavy cellular
plastics or rubber material. There is a zipper closure along the
length of one side of the bag. The top portion of the bag
contains a pocket which holds clothes and can be used as a
pillow. The sleeping bag measures approximately 39-1/4 inches by
129 inches.
The sheepskin liner (a polyester/acrylic knit fabric with
lambs wool pile) may be used for extra warmth with the sleeping
bag. This liner is optional and is imported and sold separately.
ISSUE:
The issues presented are:
(1) Is the sleeping bag classifiable under the provision
for other sleeping bags, stuffed or fitted with any material,
whether or not covered, in Heading 9404, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), or under the
provision for other camping goods, in Heading 6306, HTSUSA.
(2) Is the sheepskin liner classifiable as other camping
goods, in Heading 6306, HTSUSA, or under a provision for bed
linen, in Heading 6302, HTSUSA.
LAW AND ANALYSIS:
Imported goods are classifiable according to the General
Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule
of the United States (HTSUSA). The pertinent GRI's in this
instance are GRI 1, which provides that for legal purposes,
classification shall be determined according to the terms of the
headings in the tariff and according to any pertinent section or
chapter notes, and GRI 3(a), which requires that where two or
more headings describe the merchandise and do not refer to part
only of the materials in the goods, the more specific will
prevail.
In regard to the "Swag" sleeping bag, the merchandise is
described in two provisions. Heading 9404 describes the sleeping
bag because it is fitted with the permanently attached cellular
rubber or plastics mattress or padding, and Heading 6306 because
the sleeping bag is used for camping. However, pursuant to GRI
3(a), neither of the two headings refer to part only of the goods
and the wording of Heading 9404 is more specific.
In addition, the Harmonized Commodity Description and Coding
System, Explanatory Notes, which are the official interpretation
of the HTSUSA at the international level (for the 4 digit
headings and the 6 digit subheadings), state that padded sleeping
bags belong in Heading 9404 and are excluded from Heading 6306
(at page 867).
The optional imitation sheepskin liner is not commonly or
commercially known as bed linen. While not a blanket, it is more
akin to a blanket than it is to bed linen. Since (a) the
provisions for blankets and the provisions for bed linen do not
provide for "similar articles", (b) the liner is made
specifically to fit the "Swag" sleeping bag, which is used for
camping, and (c) there is nothing that excludes the liner from
classification in Heading 6306, the liner falls properly within
the coverage of that heading.
HOLDING:
The "Swag" sleeping bag is classifiable under the provision
for sleeping bags stuffed or internally fitted with a cellular
rubber or plastics mattress and not containing 20 percent or more
by weight of feathers, in subheading 9404.30.8000, HTSUSA, with
duty, as a product of Australia, at the rate of 9 percent ad
valorem.
The optional liner is classifiable under the provision for
other camping goods, in subheading 6306.99.0000, HTSUSA, with
duty, as a product of Australia, also at the rate of 9 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division