CLA-2-94:RR:NC:TA:349 C83108
Mr. Ben S. Thorsteinson
A.H. Carter & Associates
1001 SW Klickitat Way, Ste 202
Seattle, Washington 98134
RE: The tariff classification of a "Napsak" from China.
Dear Mr. Thorsteinson:
In your letter dated December 18, 1997 you requested a
classification ruling.
The instant sample is referred to as a "Napsak". The
outershell of this item is made from 100 percent cotton woven
fabric and it contains a polyester filler. The item measures
approximately 23-1/2 by 63 inches. One end of the "Napsak" has a
pocket which is formed by folded material. The top portion of the
item extends into a 46 inch wide quilt like flap. The flap covers
the lap area of an individual while the pocket area is used to
insert your feet and lower legs. As indicated in your letter the
"Napsak" will be used as a body warmer for outdoor events when a
person is in a sitting position. This item is similar in
construction and use to those articles in heading 9404 and will be
classified therein.
The applicable subheading for the "Napsack" will be
9404.90.9550, Harmonized Tariff Schedule of the United States
(HTS), which provides for mattress supports; 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: other: other: other:
other; of cotton. The applicable rate of duty is 11.6 percent ad
valorem.
The "Napsack" falls within textile category designation 369.
Based upon international textile trade agreements products of China
are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. 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.
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 John Hansen at 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division