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HQ 085361

September 19, 1989

CLA-2 CO:R:C:G 085361 WAW


TARIFF NO.: 9404.30.8000

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.


John Durant, Director

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