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HQ 950373


December 19, 1991

CLA-2 CO:R:C:T 950373 PR

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.30.8000; 6306.99.0000

Lawrence L. Mammen, President
Mammen International Marketing Corporation 9601 Xerxes Road
Bloomington, Minnesota 55431

RE: Classification of a Sleeping Bag With a Foam Pad and Removable Pile Liner

Dear Mr. Mammen:

Your letter of July 29, 1991, addressed to the Area Director of Customs, New York Seaport, concerning a sleeping bag (Swag) and liner has been referred to this office for reply. Our ruling on the matter follows.

FACTS:

The article is called a "Swag" sleeping bag and is manufactured in Australia. It has a heavy duty cotton/polyester liner and a foam mattress. The outer shell of the bag is formed by a water resistant cotton canvas fabric. The mattress, which is sewn on the inside of the bag to the bottom of the shell, consists of a substantial 5/8 inch thick sheet of heavy cellular plastics or rubber material. There is a zipper closure along the length of one side of the bag. The top portion of the bag contains a pocket which holds clothes and can be used as a pillow. The sleeping bag measures approximately 39-1/4 inches by 129 inches.

The sheepskin liner (a polyester/acrylic knit fabric with lambs wool pile) may be used for extra warmth with the sleeping bag. This liner is optional and is imported and sold separately.

ISSUE:

The issues presented are:

(1) Is the sleeping bag classifiable under the provision for other sleeping bags, stuffed or fitted with any material, whether or not covered, in Heading 9404, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), or under the provision for other camping goods, in Heading 6306, HTSUSA. (2) Is the sheepskin liner classifiable as other camping goods, in Heading 6306, HTSUSA, or under a provision for bed linen, in Heading 6302, HTSUSA.

LAW AND ANALYSIS:

Imported goods are classifiable according to the General Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule of the United States (HTSUSA). The pertinent GRI's in this instance are GRI 1, which provides that for legal purposes, classification shall be determined according to the terms of the headings in the tariff and according to any pertinent section or chapter notes, and GRI 3(a), which requires that where two or more headings describe the merchandise and do not refer to part only of the materials in the goods, the more specific will prevail.

In regard to the "Swag" sleeping bag, the merchandise is described in two provisions. Heading 9404 describes the sleeping bag because it is fitted with the permanently attached cellular rubber or plastics mattress or padding, and Heading 6306 because the sleeping bag is used for camping. However, pursuant to GRI 3(a), neither of the two headings refer to part only of the goods and the wording of Heading 9404 is more specific.

In addition, the Harmonized Commodity Description and Coding System, Explanatory Notes, which are the official interpretation of the HTSUSA at the international level (for the 4 digit headings and the 6 digit subheadings), state that padded sleeping bags belong in Heading 9404 and are excluded from Heading 6306 (at page 867).

The optional imitation sheepskin liner is not commonly or commercially known as bed linen. While not a blanket, it is more akin to a blanket than it is to bed linen. Since (a) the provisions for blankets and the provisions for bed linen do not provide for "similar articles", (b) the liner is made specifically to fit the "Swag" sleeping bag, which is used for camping, and (c) there is nothing that excludes the liner from classification in Heading 6306, the liner falls properly within the coverage of that heading.

HOLDING:

The "Swag" sleeping bag is classifiable under the provision for sleeping bags stuffed or internally fitted with a cellular rubber or plastics mattress and not containing 20 percent or more by weight of feathers, in subheading 9404.30.8000, HTSUSA, with duty, as a product of Australia, at the rate of 9 percent ad valorem.

The optional liner is classifiable under the provision for other camping goods, in subheading 6306.99.0000, HTSUSA, with duty, as a product of Australia, also at the rate of 9 percent ad valorem.

Sincerely,

John Durant, Director

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