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NY K88497

August 19, 2004
CLA-2-94:RR:NC:N3:351 K88497


TARIFF NO.: 9404.30.8000

Jeffrey J. Walton
Department 733IMP
Sears, Roebuck, & Co.
3333 Beverly Road, D5-254B
Hoffman Estates, IL 60179

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

Dear Mr. Walton:

In your letter dated August 5, 2004, you requested a tariff classification ruling.

The submitted sample, identified as item number 69918, is a child’s sleeping bag with an inflatable mattress. The sleeping bag cover is made of 100 percent polyester fleece with 100 percent polyester filling, an 80 percent polyester/20 percent cotton lining and a 100 percent polypropylene bottom base. The air mattress fits into a full-length pocket between the lining and the bottom base. The sleeping bag also has an attached sleeved headrest cover for a pillow (not included) to fit into. There is a full length zipper on the outside of the fleece cover that is used for closure. The set also includes a simple hand pump for inflating the mattress and a specifically shaped and designed nylon bag to store and carry all items.

These components are packaged together and form a retail set for classification purposes. The essential character of the set 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.

The sample will be returned as requested.

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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