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NY A82259

April 18, 1996

CLA-2-94:RR:NC:TP:352 A82259


TARIFF NO.: 9404.30.8000

Ms. Halina Bojarski

Bojarski & Associates, Inc.

13412 SE 59th St.

Bellevue, WA 98006

RE: The tariff classification of a "Ark Personal Shelter" from China and Vietnam.

Dear Ms. Bojarski:

In your letter dated April 5, 1996, on behalf of Duninger Corporation, Bellevue, Washington, you requested a tariff classification ruling. The sample is being returned as requested.

The sample submitted is a combination jacket, tent and sleeping bag made of nylon woven fabric. The article is designed to look like an outdoor jacket. When in the jacket mode, it has a front zippered closure, long sleeves, two front pockets and a hood. On the back of the jacket is a belt loop, a foam padding which is sewn inside the back lining and a pouch which contains the fabric for the tent. The inside features a zippered pocket, a permanently attached sleeping bag which is rolled up in the jacket and held in place with metal snap fasteners.

When in the tent mode, the tent is inflated into an "A-frame" shape by blowing into the nozzle that is attached to one side, and setting it over the top portion of the jacket. It is held in place by putting the attached elastic strap underneath the jacket.

When the metal snaps which hold the sleeping bag in place are released, a 72 1/2" x 28" sleeping bag is formed. The sleeping bag has a 26 inch long zipper on one side. The tent fabric, which is stored in the pouch on the back, is inflated into an "A-frame" shape to cover the head and shoulders of the wearer.

The merchandise at issue is a composite good whose three major components have three different functions. Each of the components if imported separately would be classified in three different subheading of the Harmonized Tariff Schedules of the United States (HTS). The jacket component is classifiable in a subheading of Chapter 62, HTS. The tent component is classifiable under subheading 6306.22.9030, HTS. The sleeping bag component is classifiable under subheading 9404.30.8000, HTS.

General Rule of Interpretation three states:

"When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to heading providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a),shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Since this composite good is classifiable under two or more heading, Rule 3(b) instructs that the article should be classified as if consisting of the component which gives it its essential character.

The jacket provides protection from rain and weather when hiking. The sleeping bag provides warmth and protection when camping and the tent portion provides protection from wind and rain when camping. All three elements lend significantly to the overall use of this composite good as a weather protection system. In view of this by operation of GRI 3(c) this product is classifiable under the heading that appears last in numerical order.

The applicable subheading for the "Ark Personal Shelter" will be 9404.30.8000, HTS, which provides for sleeping bags, other. The rate of duty will be 9 percent ad valorem from China and 78.5 percent ad valorem from Vietnam.

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 Alan Tytelman at 212-466-5896.


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