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NY N010783




May 14, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.30.8000

Pam Benns
Snuggle Sac Company
The Stables
The Green
Woodbastwick, Norfolk
United Kingdom
NR13 6HH

RE: The tariff classification of children’s stuffed sleeping bags from China

Dear Ms. Benns:

In your letter dated May 4, 2007, you requested a tariff classification ruling.

You submitted pictures of two children’s sleeping bags. You state that they measure 170cm x 70cm. You indicate that the outer shell is made of 100% polyester and the lining is 35% cotton and 65% polyester. The filling is stated to be 100% polyester. The photographs of the two sleeping bags show one decorated with an appliquéd image of a little girl and one with the appliquéd image of a boy dressed as a pirate.

The applicable subheading for the children’s stuffed sleeping bags will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), 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: sleeping bags: other. The rate of duty will be 9% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Sincerely,

Robert B. Swierupski
Director,

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