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NY I80545

May 8, 2002

CLA-2-94:RR:NC:TA:349 I80545


TARIFF NO.: 9404.90.2000; 9404.30.8000

Ms. Dana Fithian
Scarbrough International, Ltd.
10841 Ambassador Dr.
Kansas City, MO 64153

RE: The tariff classification of a sleep mat and sleeping bag from China.

Dear Ms. Fithian:

In your letter dated April 11, 2002 you requested a classification ruling.

You submitted two samples. The first sample, identified as “Catcha Wink”, consists of a sleep mat with a removable pillow. It is stated to be made from 60 percent polyester and 40 percent cotton. One side of the mat is a woven fabric while the other side is made from a knit fabric. It is stuffed with a man-made fiber filler. Quilt stitching extends through all three layers. The edges are finished. When open the mat measures approximately 36 x 42 inches. The pillow is made from the same knit fabric and filler as the sleep mat. It measures 9 x 12.5 inches. The mat has a zipper closure and it is designed to fold up. When folded the mat forms a 16 inch square pillow.

The second sample, identified as “Snooze Sack”, is a sleeping bag. It is stated to be made from 60 percent polyester and 40 percent cotton. The outer shell is a knit fabric. It is stuffed with man-made fiber filler. When open the sleeping bag measures 28 x 50 inches. It has a zipper closure on the bottom and along one side. When folded into the sewn carry bag the sleeping bag resembles a pillow that measures 20 inches in diameter.

The applicable subheading for the “Catcha Wink” mat will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.

The applicable subheading for the “Snooze Sack” sleeping bag will be 9404.30.8000, HTS, which provides for sleeping bag: other. The rate of duty will be 9 percent ad valorem.

Presently, the above subheadings are not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 John Hansen at 646-733-3043.


Robert B. Swierupski

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