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NY F89031




July 27, 2000

CLA-2-63:RR:NC:TA:351 F89031

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Ms. Francis A. Kleegan
Amco Customs Brokerage Co., Inc
P.O. Box 264
Essington, PA 19029

RE: The tariff classification of a “5 in 1 Got Ya Covered” from China.

Dear Ms. Kleegan:

In your letter dated June 28, 2000, on behalf of International Strategic Alliance (ISA), you requested a tariff classification ruling.

The sample submitted is a combination pillow/seat cushion/poncho/sleeping sack and a blanket. When unfolded it resembles a blanket and measures approximately 72 inches by 57-1/2 inches. The article is made of two layers of fabric, 100 percent nylon woven fabric on one side and 100 percent brushed knit fabric on the other. It features a slit opening in the middle, which also creates a pocket that houses a hood. This opening is held closed with strips similar to the VELCRO brand fastener. The opening allows a person to drape the article over the body to form a hooded poncho to provide protection from the elements. It is designed with a zipper around the edges so that when the article is folded in half it can become a sleeping sack by closing the zipper. It has a pocket with the same above strips for closure. It is designed to fold into the pocket to form a pillow or a seat cushion with a textile carry handle.

The merchandise at issue is a composite good whose five major components have five different functions. Each of the components if imported separately would be classified in two different subheadings of the Harmonized Tariff Schedules of the United States (HTS). The poncho component is classifiable in a heading of Chapter 62, HTS. The sleeping sack, pillow, seat cushion and blanket component is classifiable under subheading 6307.90.9989, 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 different heading, Rule 3(b) instructs that the article should be classified as if consisting of the component which gives it its essential character.

The poncho provides protection from elements. The sleeping bag provides warmth and protection. 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 “5 in 1 Got Ya Covered” will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

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 Mitchel Bayer at 212-637-7086.

Sincerely,

Robert B. Swierupski
Director,

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