CLA-2-94:RR:NC:N3:351 H83219
Ms. Dana M. Mobley
Customs Analyst
JCPenney Purchasing Corp.
6501 Legacy Drive
Plano, TX 75024-3698
RE: The tariff classification of a sleeping bag with a stuffed animal pillow from Hong Kong.
Dear Ms. Mobley:
In your letter dated June 28, 2001, you requested a ruling on tariff classification. Your sample will be returned as requested.
You submitted a sample of a child’s polyester sleeping bag, 48” x 20”. According to the labeling, the filling is 100% polyester. Sewn on the top portion, where the head would lay, are two strips of hook-and-loop fastener. Accompanying the sleeping bag is a teddybear also stuffed with polyester. It has on its belly two complementary strips of hook-and-loop fastener. This enables the bear to be used as a pillow. However, as your letter states, it may also serve “as a playmate for the child.” Other sleeping bags will have a frog, monkey, dolphin, or lab.
The applicable subheading for the sleeping bag will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for sleeping bags: other. The general rate of duty will be nine percent ad valorem. The applicable subheading for the stuffed animal will be 9503.41.0000, HTS, which provides for stuffed toys and parts and accessories thereof. The rate of duty will be free.
You also inquire whether the bag in which these items are packaged is separately classifiable. We have determined that the clear vinyl bag is the usual packaging for such a product and is not destined for separate use. As packing, it is not separately classifiable.
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 Mitchel Bayer at 212-637-7086.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division