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NY H83372

August 1, 2001

CLA-2-63:RR:NC:N3:351 H83372


TARIFF NO.: 6307.90.9989

Ms. Terriea A. Gleason
Baker & McKenzie
815 Connecticut Ave.
Washington, D.C. 20006-4078

RE: The tariff classification of "Airbed Sleep System" imported unstuffed from China.

Dear Ms. Gleason:

In your letter dated June 22, 2001, you requested a ruling on behalf of the Coleman Co., Inc., on tariff classification.

You submitted two samples of the “Airbed Sleep System,” one in the finished state and one unfinished, as it will be imported. It is intended for use by campers in conjunction with an air mattress as an alternative to a traditional sleeping bag or conventional bedding; the air mattress is not part of the imported item. The samples will be returned as requested.

The item is comprised of two layers, an insulated stuffed comforter and a sheet; they are joined at the base by a zipper. The comforter will be imported unstuffed and will be stuffed in the U.S. The sheet is 65% polyester, 35% cotton. The comforter shell will come in three versions, all with an outer material of 65 polyester/35 cotton: one will be all 65 polyester/35 cotton, another will have an inner layer of 100% polyester fleece, and the third will have an inner layer of 100% cotton flannel.

The system allows the user to sleep on the comforter and cover him- or herself with the sheet or, in colder temperatures, to sleep on the sheet and use the comforter as a blanket. All four corners of each layer have drawstrings to secure the corners to the mattress. The two layers are designed to be used together and will be imported in equal numbers in each shipment, although not in the same cartons. After importation, the comforter shells will be stuffed and sewn closed and the two items will be packaged together for retail sale.

The sleep system is considered to be a composite good, classifiable according to General Rule of Interpretation 3(b), by that component which imparts the essential character. We have determined that the comforter, although unfinished, imparts the essential character.

The applicable subheading for the unstuffed sleep system imported in equal numbers in the same shipment will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made-up textile articles, other. The general rate of duty will be seven 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.


Robert B. Swierupski

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