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NY I84245

July 31, 2002

CLA-2-63:RR:NC:N3:351 I84245


TARIFF NO.: 6307.90.9889

Mr. Wayne Gu
John Max Schepers, CHB
1055 Corporate Center Drive, #200B
Monterey Park, CA 91754

RE: The tariff classification of a sports seat cushion from China.

Dear Mr. Gu:

In your letter dated July 18, 2002, you requested a ruling on behalf of Jomark Industies, Inc., of Hacienda Heights, CA, on tariff classification.

The item is a seat cushion that converts into a lower-body warmer, for use in cold, wet weather at outdoor events. In the closed (zipped) form, it is a 16” square with rounded corners with a plastic handle and a removable webbed shoulder strap. The top is a seat cushion of woven fabric. The bottom is rubber; when in the closed position, it would rest on the seat and, when opened (unzipped), on the ground.

When opened, the top folds inside; it is held in place with hook-and-loop fastener strips. A quilted nylon “body sleeve” similar to a sleeping bag unfolds to encase the lower half of the body; it contains polyfill for warmth. It has a full-length zipper and fastens around the waist with an adjustable webbed belt.

The sample will be returned as requested.

While it resembles a sleeping bag, the sport seat cushion does not fit within the commonly understood meaning of a sleeping bag. It lacks full-body coverage and is not meant to be slept in.

The applicable subheading for this product will be 6307.90.9889, 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 646-733-3102.


Robert B. Swierupski

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