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NY 854850

August 07, 1990

CLA-2-42:S:N:N3G:341 854850


TARIFF NO.: 4202.92.3020; 6307.90.9590; 9404.90.2000

Mr. Louis S. Shoichet
Tompkins & Davidson
One Whitehall Street
New York, N.Y. 10004

RE: The tariff classification of a "Nap-N-Sac" from Taiwan.

Dear Mr. Shoichet:

In your letter dated July 27, 1990, on behalf of Toppers Inc., you requested a tariff classification ruling.

The submitted sample is a "Nap-N-Sac". The merchandise at issue is a knapsack with a removable sleeping mat/coverlet and pillow, which will be imported and sold together.

The knapsack measures approximately 15" x 14" with an outer surface of nylon textile material and a water-proof nylon inter lining. The bag has adjustable padded carrying straps and a textile hanging loop, as well as a zippered closure at the top. The front of the bag is printed "Nap-N-Sac by LN".

The mat, designed to be used by a young child for sleeping on the indoor floor, measures approximately 46 1/2" x 19". The sleeping surface of the mat, which is padded, is constructed of woven textile material and the bottom of the mat is formed of vinyl. Sewn to the head of the mat is a pillowcase containing a removable stuffed pillow. A quilted coverlet with a satin-like fabric edge designed to be folded over the child's body is sewn to the foot of the mat. The mat is designed to be rolled up and zippered inside the knapsack when not in use.

Your samples are being returned per your request.

The applicable subheading for the knapsack of nylon textile material will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 20 percent ad valorem.

The applicable subheading for the coverlet/mat will be 6307.90.9590, HTS, which provides for other made up articles, including dress patterns: other, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the pillow will be 9404.90.20000, HTS, which provides for mattress support; articles of bedding and similar furnishing..., other, pillows, cushions and similar furnishings, other. The rate of duty will be 6 percent ad valorem.

Item 4202.92.3020 falls within textile category designation 670. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints.

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, 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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