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NY J88595




September 4, 2003

CLA-2-63:RR:NC:N3:351 J88595

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889, 4901.99.0092, 9404.90.2000

Ms. Theresa Roelke
3 Highpoint Road
Scarborough, ME 04074

RE: The tariff classification of a sleep sack, a pillow, a miniature sleep sack, a miniature pillow, and a book from China.

Dear Ms. Roelke:

In your letter dated Sept. 2, 2003, you requested a ruling on tariff classification on an item called the Kip Sac. It is comprised of a sleep sack, a pillow, a miniature sleep sack, a miniature pillow, and a children’s book from China.

The sleep sack is made of fleece fabric and is 56” x 30”. It is not stuffed or filled. The matching pillow is 12” x 16” and is stuffed. Also included is a miniature sack and pillow in which a child might place a doll or stuffed animal. The final item is a paperbound children’s book. They are rolled together in the sack and secured with a satin ribbon, then placed in a clear plastic zippered bag.

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) covers goods put up in sets for retail sale. The Explanatory Notes (EN) represent the official interpretation of the HTS at the international level. EN X to GRI 3(b) defines "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.

While the Kip Sac satisfies requirements (a) and (c), it does not satisfy requirement (b). The book does not suggest any common play or activity with the sleep sack. While the sleep sack and the full-sized pillow (and, by extension, the miniature sack and miniature pillow) can be said to be related to each other in function, none of the other items can be characterized as an accessory to any other item. The book, for instance, need not be read while the sack is being used. Thus, these items suggest no particular need or specific activity.

Having failed as a set, the goods must be classified separately.

The applicable subheading for the sleep sack, the mini sleep sack, and the mini pillow will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem. Subheading 6307.90.9889, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

The applicable subheading for the book will be 4901.99.0092, HTS, which provides for Printed books: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be Free.

The applicable subheading for the pillow will be 9404.90.2000, HTS, which provides for mattress supports; 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: other: pillows, cushions and similar furnishings: other. The rate of duty will be 6 percent ad valorem. Subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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