CLA-2 CO:R:C:G 085361 WAW
Ralph H. Sheppard, Esq.
Adduci, Dinan, Mastriani, Meeks & Schill
551 Fifth Avenue
New York, N.Y. 10176
RE: Modification of Headquarters Ruling Letter (HRL) 080899,
dated August 5, 1988, on the classification of a "Hugster" under
the Harmonized Tariff Schedule of the United States Annotated
Dear Mr. Sheppard:
The following letter is to inform you that the Customs
Service is modifying Headquarters Ruling Letter 080899 dealing
with the "Hugster," a sleeping bag type article. This action is
taken in accordance with 19 CFR 177.9(d). Modification of this
ruling follows our determination that this article was improperly
classified.
The article at issue in HRL 080899 is a sleeping bag type
article designed for children. It consists of an attached bear
head and four legs with paws. It is made of plush man-made
fiber construction with man-made fiber as the component material
in chief value. The article consists of three parts: an upper
torso, a lower torso, and an inflatable cell. The lower torso is
constructed with an upper and lower layer similar to a sleeping
bag. The bag is open at the top and side and sealed on the
opposite side and at the bottom.
Pursuant to HRL 080899, the "Hugster" was classified under
the provision for other made-up articles, other, under
subheading 6307.90.9000 of the Harmonized Tariff Schedule of the
United States (HTSUSA). After much consideration in this matter,
the Customs Service has determined that these articles are more
properly classified under heading 9404 in the HTSUSA. Under the
HTSUSA, heading 9404 provides for, among other things, articles
of bedding and similar furnishings, stuffed or internally fitted
with any material or of cellular rubber or plastics. Since the
"Hugster" is a sleeping bag type article, it is similar to an
article of bedding and similar furnishings under heading 9404.
In the future, these articles will be classified under subheading
9404.30.8000 of the HTSUSA which provides for sleeping bags,
other. The rate of duty under this classification is nine
percent ad valorem. The modification of HRL 080899 will not be
applied retroactively in accordance with 19 CFR 177.9(d)(2).
HRL 080899 is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: A.D.N.Y. Seaport
1 cc: Legal Reference
1 cc: CITA
1 cc: Phil Robins