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NY H83496

August 1, 2001

CLA-2-94:RR:NC:N3:351 H83496


TARIFF NO.: 9404.30.4000

Mr. L. Gabriel Garcia
Import Manager
Cabela's, Inc.
812 13th Ave.
Sydney, NE 69160

RE: The tariff classification of a sleeping bag with a stuff sack and waterproof bag from China.

Dear Mr. Garcia:

In your letter dated July 5, 2001, you requested a ruling on tariff classification.

You submitted a sample of the “Alaskan Guide Sleeping Bag and Compression/Stuff Sack,” Set # 51-4943. The sample will be returned as you requested.

The sleeping bag has an outer shell of nylon that is water-resistant and breathable; the liner is composed of a polyester/cotton fabric. The top of the bag is filled with goosedown; the bottom is filled with polyester fill. The total weight of the bag is 36% goosedown. The bag is imported with a 100% cotton stuff sack designed to hold the bag.

The sleeping bag is also imported with a 100% PVC-backed nylon waterproof roll top compression stuff sack. You state that this sack is designed strictly to be used for storing the sleeping bag and keeping it dry. The sleeping bag is placed inside and the top of the bag is rolled down, forcing the air out through a one-way valve. Plastic latches are fastened and then the top is fastened with plastic buckles.

You have submitted a page from your catalog showing that the three items, the sleeping bag, the cotton stuff sack, and the plastic waterproof bag, will be sold under a single model number and will be priced as a single unit. The literature states, “Seal your bag tight in its 100% waterproof, roll-top compression stuff sack. . . .”

Under General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTS), the term “goods put up in sets for retail sale” shall be taken to mean those goods consisting of at least two different articles which are, prima facie, classifiable in different headings; that consist of products put up together to meet a particular need or carry out a specific activity; and, which are put up in a manner suitable for sale directly to users without repacking. We have determined that the three items are classifiable as a set, with the essential character imparted by the sleeping bag.

The applicable subheading for the set comprised of the sleeping bag, cotton stuff sack, and plastic waterproof bag will be 9404.30.4000, HTS, which provides for sleeping bags containing 20% or more by weight of feather or down. The general rate of duty will be 4.7 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.


Robert B. Swierupski

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