HQ 0084680 - Classification of an animal slumber bag - United States International Trade Commision Rulings

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HQ 084680

August 21, 1989

CLA-2 CO:R:C:G 084680 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, New York 10004

RE: Classification of an animal slumber bag

Dear Ms. Cumins:

This ruling letter is in response to your inquiry of May 9, 1989, on behalf of Mark Rowen & Company, Inc., requesting a classification ruling under the Harmonized Tariff Schedule of the United States (HTSUSA), for an animal slumber bag imported from Taiwan.

FACTS :

The submitted sample is an elephant shaped slumber bag. Other animal type slumber bags are also at issue. The sample measures approximately 6 feet by 2 feet, and is constructed of an outer shell of 65 percent polyester and 35 percent cotton and a 100 percent fiber fill. The upper portion of the article, where the child's head would rest, is in the shape of a flat face of an elephant with facial features, ears and a trunk. There are a pair of legs attached on the side, and a tail at the bottom. The face and appendages are of pile construction. There is a Velcro- type closure halfway down one side of the bag.

ISSUE :

Whether the subject merchandise is classifiable as a sleeping bag under Chapter 94, or as other made up articles under Chapter 63?

LAW AND ANALYSIS :

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings and subheadings of the tariff and any relevant section or chapter notes.

Chapter 9404, HTSUSA, provides for mattress supports; articles of bedding and similar furnishings. The subject merchandise at issue is a bag designed for use by children. The merchandise is in the shape of a sleeping bag with a Velcro- type closure on one side.

The inquirer states that the subject slumber bags are designed for use at slumber parties or "camping out" indoors. Based on the foregoing description, the subject merchandise does not fit within the commonly understood meaning of a sleeping bag. Webster's II New Riverside University Dictionary defines a sleeping bag as "a large, warmly lined, usu. zippered bag in which a person may sleep outdoors." Customs believes that the subject animal slumber bags do not fit within the commonly understood meaning of the term sleeping bag. Although they are lined, the slumber bags are not designed for outdoor use because the insubstantial closure and pile construction do not lend themselves to such use.

Therefore, applying GRI 1, the subject slumber bag is classifiable under subheading 6307.90.9050, HTSUSA, which provides for other made up articles.

HOLDING :

The children's animal slumber bags are classifiable in subheading 6307.90.9050, HTSUSA, as other made up articles, other, other , and are dutiable at 7 percent ad valorem.

Sincerely,

John Durant, Director

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