CLA-2 CO:R:C:T 954416 CC
Lawrence L. Mammen, President
Mammen International Marketing Corporation
9601 Xerxes Road
Bloomington, Minnesota 55431
RE: Modification of HRL 950373; classification of a removable
pile liner for a sleeping bag
Dear Mr. Mammen:
In Headquarters Ruling Letter (HRL) 950373, dated December
19, 1991, we issued a ruling to you, classifying a sleeping bag
and liner. The liner was classified in Heading 6306 of the
Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
We have had the occasion to review this ruling and find that
classification of the liner was in error.
FACTS:
The merchandise of HRL 950373 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. The liner is optional and is imported and sold separately.
ISSUE:
Whether the liner is classifiable in Heading 6306, 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.
Heading 6306 provides for tarpaulins, awnings and sunblinds;
tents; sails for boats, sailboards or landcraft; camping goods.
The liner, according to the importer, is to be used with and is
specifically made for the "Swag" sleeping bag. Therefore for
classification purposes the liner may be considered an accessory.
In Headquarters Ruling Letter (HRL) 083972, dated January 8, 1990,
we stated the following concerning accessories:
Accessories are articles that are not needed to
enable the goods with which they are used to fulfil their
intended function. They may facilitate the use or
handling of the principal article, widen the range of
uses of the principal article, improve the operation of
the principal article, increase the working capacity of
the principal article, or any number of functions that
are intimately associated with the principal article.
The merchandise at issue is an optional liner intended for
use solely or principally with a particular sleeping bag. The
liner enhances the sleeping bag by providing additional warmth.
We believe, therefore, that the liner is an accessory.
Heading 6306 provides for tents and camping goods, among other
articles. It does not provide for liners for sleeping bags or
similar articles. In addition, accessories of camping goods are
not provided for in Heading 6306; no legal notes to Chapter 63 or
to Section XI include accessories as classifiable in Heading 6306.
Finally, there is nothing in the Harmonized Commodity Description
and Coding System, Explanatory Notes, the official interpretation
of the HTSUSA at the international level, that indicates that
accessories of articles of Heading 6306 fall within the scope of
that heading if imported separately. Consequently, in application
of GRI 1, the merchandise at issue is not classifiable in Heading
6306.
Heading 6307 provides for other made up articles. The liner
is an other made up article of textile materials; therefore, it is
classifiable in Heading 6307.
HOLDING:
The liner is classified under subheading 6307.90.9986, which
provides for other made up articles, other, other, other, other,
other. The rate of duty is 7 percent ad valorem. No textile
category is currently assigned to merchandise classified under this
subheading.
Pursuant to 19 CFR 177.9(d), HRL 950373, dated December 19,
1991, is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division