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NY K80150

November 12, 2003

CLA-2-94:RR:NC:N3:351 K80150


TARIFF NO.: 9404.30.8000

Ms. Tina Depriest
Classification Specialist
WalMart Stores, Inc.
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of a child's sleeping bag with an inflatable mattress from China.

Dear Ms. Depriest:

In your letter dated Oct. 22, 2003, you requested a ruling on tariff classification.

You submitted a sample of your vendor stock # ST6148BCP-Noah, a child’s inflatable slumber bag. It consists of a child’s sleeping bag, stuffed with a thin layer of polyester batting with an inflatable air mattress that is meant to be inserted into a separate compartment of the sleeping bag. It appears to be designed for indoor use. The top of the sleeping bag is cut and sewn into whimsical animals (a lion, panda, and giraffe). Also included are a plastic foot pump and four small stuffed animals that fit into pockets sewn onto the sleeping bag.

These components are packaged together and form a retail set for classification purposes. The essential character is imparted by the sleeping bag itself.

The applicable subheading for this product will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for sleeping bags: Other. The general rate of duty will be nine percent ad valorem.

Your letter suggests classification of this item in subheading 9404.90.9522, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other: other... with outer shell of man-made fibers. However, the provision for sleeping bags is more specific.

Your letter also states that two other models will be imported. The Flower & Butterfly has a detachable stuffed doll and butterfly that are attached with hook-and-loop fastener. The Sports model has detachable volleyball, football, basketball, and baseball. However, your inquiry does not provide enough information for us to give a classification ruling on these. Your request for a classification ruling should include a sample or at least a picture of each. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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