CLA-2 CO:R:C:T 950620 CC
Hans Wurian
Design Salt
P.O. Box 751
Redway, CA 95560
RE: Reconsideration of HRL 089134; classification of a cotton
sleeping sack; classifiable in Heading 6302; HRL 089134
affirmed
Dear Mr. Wurian:
This letter is in response to your request of October 20,
1991 for reconsideration of Headquarters Ruling Letter (HRL)
089134, which concerned the classification of a "cotton sleeping
sack." You have submitted a sample and catalogues.
FACTS:
The merchandise at issue is a 100 percent woven cotton
sleeping sack, to be imported from China. It measures 33 inches
by 86 inches and is sewn together on three sides. One end of the
sack has an 11 inch pocket, which is formed by a folded length
of material sewn on its sides and 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. There is a
12 inch by 16 inch polyester pad of 1/16 inch thickness at the
pillow area.
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 089134, dated August 8, 1991, we ruled that the
subject merchandise is classified under subheading 6302.21.2090
of the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for other bed linen, printed, of cotton,
other, other, other. You contend that the correct classification
for this merchandise is in Heading 6306, HTSUSA, which provides
for camping goods, among other articles. You contend, in the
alternative, that this merchandise is classifiable in Heading
9404, HTSUSA, which provides for 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.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
6302, HTSUSA, 6306, HTSUSA, or 9404, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
In HRL 088149, dated December 27, 1990, we ruled that the
same merchandise as that at issue in this case, except for not
having a polyester pad at the pillow area, is classified in
Heading 6302. That ruling was affirmed in HRL 089137, dated
August 6, 1991. In HRL 089134 we ruled that the addition of the
polyester pad at the pillow area did not affect the
classification of this merchandise. We have reviewed HRL 089134
and find no basis for modifying or revoking that ruling.
Consequently the merchandise at issue is classifiable in Heading
6302.
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. The rate of duty is 7.6 percent ad
valorem, and the textile category is 362.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) 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 internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
The sample and catalogues are being returned to you under
separate cover. HRL 089134, dated August 8, 1991, is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division