CLA-2:CO:R:C:G 082068 SR
Jim Sprayberry, Esquire
American Overseas Transport Corporation
Box 20946 (AMF)
Atlanta, Georgia 30320
RE: Classification of a combination sleeping bag/vest
Dear Mr. Sprayberry:
This is in reference to your letter dated February 18,
1988, requesting the classification of a sleeping bag/vest
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The merchandise at issue is a combination sleeping
bag/vest composed of nylon with a polyester fiberfill. There
are three separate sets of zippers which can be zipped up in
different combinations depending upon whether the item is to
function as a sleeping bag or as a vest. There are two sets of
the zippers which each begin in the middle of the bag when it
is unfolded to be a sleeping bag. One of the zippers starts in
the middle and zips downward to enclose the lower half of the
body. The other zipper starts in the middle and zips upward to
enclose the upper half of the body, allowing the head to remain
exposed if the user desires. When stretched out to function as
a sleeping bag the item appears somewhat boat shaped and
measures 79 inches in length.
To convert the sleeping bag into a vest all the zippers
must be unzipped and disconnected. The bottom half of the
sleeping bag is folded up and pushed into the top half of the
bag to conform to the rounded boat-like shape. There is a set
of zippers on each side of the vest which can be zipped up,
meeting at the top in the middle of the hood area of the vest.
- 2 -
These zippers serve to hold the two halves together to form the
vest shape of the item. There is a third zipper set which zips
up the middle and closes the vest around the wearer.
On each section of the vest is a small zipper measuring
approximately one foot in length. When the item is in the
shape of a vest, two of these small zippers line up on each
side, and when all four are unzipped they serve as the arm
holes of the vest. When the vest is worn, the upper rounded
end of the vest encircles the head like a hood. There are
buttons and loops strategically placed all over the item so
that it may be adjusted to fit tightly around the wearer.
There are two front pockets with closing flaps and side slits.
ISSUE:
Whether the merchandise at issue is classifiable as a
sleeping bag or as a vest.
LAW AND ANALYSIS:
The merchandise at issue functions as two different
articles which are classifiable in two different subheadings of
the tariff schedules. As a vest it is classifiable under
subheading 6202.13.4020, HTSUSA, which provides for other
women's overcoats, carcoats and similar articles. As a
sleeping bag it is classifiable under subheading 9404.30.8000,
HTSUSA, which provides for articles of bedding and similar
furnishing, stuffed or internally fitted with any material,
sleeping bags, other.
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI), taken in order.
When goods are prima facie classifiable under two or more
headings GRI 3 is applicable. Under GRI 3(a) the provision
that provides the most specific description is preferred. The
sleeping bag/vest cannot be classified according to GRI 3(a)
because neither subheading 6206.13.4020 nor 9404.30.8000,
HTSUSA, provide a more specific description.
The item cannot be considered a composite good under GRI
3(b) because it does not meet the definition of a composite
good provided in the Explanatory Notes. The Explanatory Notes
provide the official interpretation of the tariff at the
international level. The Explanatory Notes to GRI 3(b)
describe composite goods as articles composed of mixtures or
combinations of a material or substance with other materials or
substances. The sleeping bag/vest has two functions, but it is
not a combination of two materials or substances that provide
these functions, rather it is one item that has two uses.
Because GRI 3(b) is not applicable Gri 3(c) must be applied.
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Under GRI 3(c), goods that cannot be classified by
reference to GRI 3(a) or 3(b), shall be classified under the
heading which occurs last in numerical order among those which
equally merit consideration. The subheadings that equally
merit consideration are 6202.13.4020, HTSUSA, which provides
for women's overcoats, carcoats, and similar coats, of man-made
fiber, and 9404.30.80, HTSUSA, which provides for sleeping
bags.
HOLDING:
The combination sleeping bag/vest is classifiable under
subheading 9404.30.80, HTSUSA, as articles of bedding and
similar furnishing stuffed or internally fitted with any
material, sleeping bags, other.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
SRosenow:jaj:1/23/89 fnl/3/9/89/gc