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August 11, 1999

CLA-2-94:RR:NC:TA:352 C84789

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.30.8000

Ms. Wendy Wieland Martin
Kellwood Company
600 Kellwood Parkway
Chesterfield, MO 63017-5897

RE: The tariff classification of sleeping bag sets from China.

Dear Ms. Martin:

In your letter dated July 23, 1999 you requested a classification ruling.

The sales literature accompanying your request depicts a sleep system, designated as “Travasak Sleep System”, consisting of a sleeping bag, a detachable sleeping bag liner and one or more pillow cases. The system is designed for either indoor or outdoor use and is designed for use in recreational vehicles, boats and for camping. The set will be imported packed ready for retail sale and will be available in various sizes including a single bag, a double bag for two people and a bag specially designed to fit the bow of a boat. Each of the bags will be constructed with an outer shell of woven fabric with a fiber content of either 60% cotton and 40% polyester or 60% polyester and 40% cotton. The bags will be stuffed with polyester fiber and feature a two zipper closure that extends along three sides of the bag. The bag liner will be made of woven fabric with the same fiber blends as the bag shell. This liner features strips of Velcro-like hook and loop fasteners that facilitate its attachment to the interior of the bag and allow easy removal for laundering. Each set comes with either one or two pillowcases composed of the same fabric as the liner. The set will be packed in a plastic bag and marketed directly for retail sale in this bag.

The sleeping bag and the liner constitute a composite good with the sleeping bag imparting the essential character to the composite good. In addition, the sleeping bag and liner composite along with the pillow case constitute “goods put up in sets for retail sale” as specified in General Rule of Interpretation 3(b). The components of the set consist of at least two different articles which are, prima facie, classifiable under two or more different headings. In addition, they are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. Consequently, the “Tavasack Sleep System” is considered a set within the meaning of General Rule of Interpretation 3(b). The essential character of the set is imparted by the sleeping bag.

The applicable subheading for the “Tavasak Sleeping System” set will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishings (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 duty rate will be 9 percent ad valorem.

Although the “Travasack Sleeping System” sets are classifiable in a single subheading as a set, the individual components are subject to the visa requirements and quota restraints as if they were classified separately. Consequently the pillowcases fall within textile category designation 360 when cotton predominates by weight and in textile designation 666 when polyester predominates by weight. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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