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March 18, 1999

CLA-2-63:RR:NC:TA:352 D88862

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.30.8000

Ms. Carolyn B. Malina
Lands’ End, Inc.
1 Lands’ End Lane
Dodgeville, WI 53595

RE: The tariff classification and country of origin determination for an infant sleeping bag from Hong Kong.

Dear Ms. Malina:

In your letter dated February 23, 1999, you requested a tariff classification ruling and country of origin determination for an infant sleeping bag which will be imported into the United States. The sample is being returned as requested.

The sample submitted is an infant sleeping bag, style number 60496. It is constructed of a 100 percent cotton knit fabric outer shell. The lining is made of 100 percent fleece fabric. Between the outer shell and the lining is 100 percent polyester filling. It has a zipper closure on the bottom and along one side. Sewn onto the top portion are braided textile loops and buttons, at set intervals. When the loops and buttons are connected it forms a hood for the baby’s head.

The fleece lining and polyester fiber batting are wholly manufactured in China. These materials are sent to Hong Kong where they are cut to shape and assembled with the balance of the components into the complete sleeping bag. The knit shell and the trimming are wholly produced in Hong Kong.

The applicable subheading for the infant sleeping bag will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for sleeping bags: Other. The rate of duty will be 9 percent ad valorem.

In addition, you inquired as to the country of origin of the infant sleeping bag. The Chines fabrics are substantially transformed into a new article with a new name, character and use. This processing has substantially transformed the fabric into a sleeping bag of Hong Kong origin. 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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