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NY J82422

April 9, 2003

CLA-2-94:RR:NC:N3:351 J82422


TARIFF NO.: 9404.30.8000

Ms. Di Jones
New Zealand Trade Development Board
Los Angeles Office
New Zealand Consulate General
12400 Wilshire Blvd., Suite 1120
Los Angeles, CA 90025

RE: The tariff classification of the SOS Adventure Sack from China.

Dear Ms. Jones:

In your letter dated March 17, 2003, you requested a ruling on behalf of Survival Outdoor Systems Ltd. of New Zealand, on tariff classification.

You submitted descriptive literature on the item, which is essentially a sleeping bag with articulated legs and feet, which allow it to be worn as a garment. It has zippered armholes to allow the arms to extend out; detachable booties; and a sleeping-bag-like hood that allows for use of a pillow. It is made of nylon and filled with polyester.

While the primary intention of the item, judging from the literature, seems to be for sleeping, its use as a garment is also heavily promoted. The merchandise at issue is a composite good serving two different functions. Either use by itself would require that the item be classified in a different subheading of the Harmonized Tariff Schedules of the United States (HTS). The garment component is classifiable in a subheading of Chapter 62, HTS. The sleeping bag component is classifiable under subheading 9404.30.8000, HTS.

General Rule of Interpretation (GRI) 3, HTS, 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 a heading providing a more general description. However, when two or more headings each refers 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 or more headings, Rule 3(b) instructs that the article should be classified as if consisting of the component which gives it its essential character.

The jacket provides protection from rain and weather when the user is awake. The sleeping bag provides warmth and protection when sleeping. Both elements lend significantly to the overall use of this composite good and neither imparts the essential character. 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 SOS Adventure Sack will be 9404.30.8000, HTS, which provides for sleeping bags, other. The general rate of duty will be nine percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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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