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HQ 084053

August 31, 1989

CLA-2 CO:R:C:G 084053 HP


TARIFF NO.: 6307.90.9050

Mr. R. Kevin Williams
Sonnenberg, Anderson, O'Donnell & Rodriguez 200 West Adams Street
Suite 2625
Chicago, IL 60606

RE: Classification of Sleeping Bag Shells

Dear Mr. Williams:

This is in reply to your letter of February 24, 1989, concerning the tariff classifica tion of sleeping bag shells, produced in Taiwan, Korea, and the People's Republic of
China, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
Please reference your client ERO Industries.


The merchandise at issue consists of certain sleeping bag shells. The individual shells are comprised of two pieces of material sewn together on three sides. The outer portion of the shell is composed of nylon, while you state that the inner piece can be made of nylon or flannel material. The inner piece will eventually form the liner of the sleeping bag. The shells are imported in a condition where they are inside-out and have a zipper taped to the shell material. The zipper has not otherwise been sewn or attached to the shell in any manner.

After importation:

1. The shells are unpacked from the carton and the bundle ties are cut;

2. The shells are re-bundled into 12 piece work bundles, which may comprise a variety of shell styles depending upon the customer's order. Work tags are then attached which indicate the type and weight of the fill , the specified quilting or scrolling style, and any other special requirements for the completed bags;

3. Each shell is attached to a machine that inverts it and stuffs it with the prescribed fill;

4. The filled shell is then removed from the machine and taken to another depart ment where the fourth side of the shell is sewn closed; 5. The filled shell is then taken to the scrolling or quilting department and quilted or scrolled as required;

6. The filled shell is then brought to the finishing department where the zipper is unzipped and sewn into two sides of the sleeping bag;

7. The requisite component material and care labels are attached to the sleeping bag;

8. Tie cords are sewn into the sleeping bag;

9. The finished sleeping bag is inspected, cleaned and all loose threads are removed; and

10. The sleeping bag is then rolled, tied and packaged for shipment and sale.


Whether the sleeping bag shells are considered unfinished sleeping bags or other made up articles under HTSUSA?


Subheading 9404.30, HTSUSA, provides for sleeping bags, stuffed or fitted with any material. The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

... classification shall be determined according to the terms of the headings and any relative section or chapter notes ....

Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's, taken in order.

GRI 2(a) provides that:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. * * *

Therefore, if the sleeping bag shells, as imported, meet the requirements of heading
9404, and have the essential character of sleeping bags, the shells would be classifiable in subheading 9404.30, HTSUSA.

GRI 1 states that classification shall be determined according to the terms of the headings and relative legal notes, and, provided such headings or notes do not otherwise require, according to the Rules of Interpretation which follow. The headings and notes, therefore, must take precedence over the GRI's. It follows than that the language of a heading may limit or otherwise define the scope of the provision. Where the heading specifies the type of merchandise, the product must, at the time of importation, meet those specifications even if otherwise incomplete. A sleeping bag shell without being stuffed or fitted with springs, even if it has the essential character of a sleeping bag, cannot be classified in a heading for articles of bedding fitted with springs or stuffed. GRI 2 cannot be introduced to modify what is required in the heading.

Note 7 to Section XI provides, in pertinent part:

For the purposes of [Section XI], the expression "made up" means:

(e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); * * *

As we stated above, the individual shells are comprised of two pieces of different material sewn together on three sides. Following Note 7(e), supra, the sleeping bag shells are considered "made up" for classification purposes.


As a result of the foregoing, the instant merchandise is classified under subheading
6307.90.9050, HTSUSA, as other made up articles, including dress patterns, other, other, other. The applicable rate of duty is 7 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.


John Durant, Director
Commercial Rulings Division

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