HQ 0950620 - Reconsideration of HRL 089134; classification of a cotton sleeping sack; classifiable in Heading 6302; HRL 089134 affirmed - United States International Trade Commision Rulings

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HQ 950620

February 20, 1992

CLA-2 CO:R:C:T 950620 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.2090

Hans Wurian
Design Salt
P.O. Box 751
Redway, CA 95560

RE: Reconsideration of HRL 089134; classification of a cotton sleeping sack; classifiable in Heading 6302; HRL 089134 affirmed

Dear Mr. Wurian:

This letter is in response to your request of October 20, 1991 for reconsideration of Headquarters Ruling Letter (HRL) 089134, which concerned the classification of a "cotton sleeping sack." You have submitted a sample and catalogues.

FACTS:

The merchandise at issue is a 100 percent woven cotton sleeping sack, to be imported from China. It measures 33 inches by 86 inches and is sewn together on three sides. One end of the sack has an 11 inch pocket, which is formed by a folded length of material sewn on its sides and can be used to accommodate the insertion of a pillow. The portion of the top sheet near the pillow insert is not sewn down, forming a flap which allows a person to easily slip into and out of the sleep sack. There is a 12 inch by 16 inch polyester pad of 1/16 inch thickness at the pillow area.

The literature accompanying your request states that this item is called a COCOON TRAVELSHEET. It is advertised as a "washable sleeping environment" to be used in hotels, hostels, hammocks, and homes. In your letter you indicate that the sleeping sack is intended to serve as a sleeping bag for travellers in warm countries. "COCOON" is available in three printed fabric styles.

In HRL 089134, dated August 8, 1991, we ruled that the subject merchandise is classified under subheading 6302.21.2090 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other bed linen, printed, of cotton, other, other, other. You contend that the correct classification for this merchandise is in Heading 6306, HTSUSA, which provides for camping goods, among other articles. You contend, in the alternative, that this merchandise is classifiable in Heading 9404, HTSUSA, which provides for 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.

ISSUE:

Whether the merchandise at issue is classifiable in Heading 6302, HTSUSA, 6306, HTSUSA, or 9404, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

In HRL 088149, dated December 27, 1990, we ruled that the same merchandise as that at issue in this case, except for not having a polyester pad at the pillow area, is classified in Heading 6302. That ruling was affirmed in HRL 089137, dated August 6, 1991. In HRL 089134 we ruled that the addition of the polyester pad at the pillow area did not affect the classification of this merchandise. We have reviewed HRL 089134 and find no basis for modifying or revoking that ruling. Consequently the merchandise at issue is classifiable in Heading 6302.

HOLDING:

The merchandise at issue is classified under subheading 6302.21.2090, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, other bed linen, printed, of cotton, other, other, other. The rate of duty is 7.6 percent ad valorem, and the textile category is 362.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The sample and catalogues are being returned to you under separate cover. HRL 089134, dated August 8, 1991, is affirmed.

Sincerely,

John Durant, Director

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