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HQ 085357

August 21, 1989

CLA-2 CO:R:C:G 085357 CB


TARIFF NO.: 9404.30.8000

Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt
67 Broad Street
New York, New York 100004

RE: Modification of HRL 084680, dated August 2, 1989

Dear Ms. Cumins:

On August 2, 1989, a classification ruling was issued (HRL 084680) classifying an animal shaped slumber bag in subheading 6307.90.9050, as other made up articles. After much discussion and consideration, we have re-examined the proper classification of these articles.

The article at issue is an animal shaped slumber bag. The bag measures approximately 6 feet by 2 feet and has a Velcro type closure halfway down one side of the bag. Upon further consideration, we have determined that these articles are more properly classified under a different heading within the Harmonized Tariff Schedule of the United States (HTSUSA).

Heading 9404, HTSUSA, provides for mattress supports; articles of bedding and similar furnishings...stuffed or internally fitted with any material.... The subject merchandise is a bag designed for use by children when camping out in a playroom or other indoor area. Therefore, the bags are classifiable in subheading 9404.30.80000, HTSUSA, which provides for sleeping bags, other. The rate of duty is 9 percent ad valorem.

HRL 084680 is modified accordingly.


John Durant, Director

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