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April 23, 1999

CLA-2-94:RR:NC:TA:352 E80696


TARIFF NO.: 9404.30.8000

Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL 60195-1930

RE: The tariff classification of a sleeping bag set from India.

Dear Ms. Balice:

In your letter dated April 7, 1999, you requested a tariff classification ruling.

The sample submitted is a sleeping bag set, style number 62967. The inner and outer shells are made of 100 percent cotton woven fabric. It is stuffed with polyester padding. The sleeping bag has a zipper closure that runs along one side of the bag. When not in use it is rolled up and stored in a matching pillow case. The sleeping bag and pillow case are a set put up for retail sales and shall be classified by the article which gives it the essential character. Since this collection of items are classifiable under two different headings, GRI 3(b) instructs that the article should be classified as if consisting of the component which gives it its essential character. It is determined that the essential character is imparted by the sleeping bag.

The applicable subheading for the sleeping bag set will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for sleeping bags: Other. The rate of duty will be 9 percent ad valorem.

Even though the pillow case is included as a constituent part of the set for classification purposes, it still falls within textile category 360, and products originating in India are subject to visa and quota requirements which must still be met. 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 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 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 212-637-7092.


Robert B. Swierupski

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