HQ 081381: Tariff classification of sleeping bag with stuff sack

us-cbp-cross-rulings-hq-081381HQ 081381: Tariff classification of sleeping bag with stuff sackGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.





                                       HQ 081381

                                   October 27, 1988

            CLA-2 CO:R:C:G  081381 jlj  824156

            CATEGORY:  Classification

            TARIFF NO.:  9404.30.80

            Ms. Marie Gianola
            Voyager International Inc.
            1201 Western Avenue, Suite 200
            Seattle, Washington 98101

            RE:  Tariff classification of sleeping bag with stuff sack

            Dear Ms. Gianola:

                 You requested a tariff classification for a sleeping bag
            with stuff sack from Hong Kong.  You submitted four samples,
            one of which was forwarded to this office by our New York
            office.  New York letter 824156 of November 24, 1987, provided
            classifications for the merchandise under the Tariff Schedules
            of the United States.

            FACTS:

                 The sample submitted to this office is a sleeping bag
            with a stuff sack.  The sleeping bag is made of 100 percent
            nylon with a polyguard insulation and a zipper closure.  The
            stuff sack is made of 100 percent nylon with a drawstring
            closure and a carry handle at one end.  Our New York office
            states that the other samples were the same type, differing
            only in size.

            ISSUE:

                 What is the tariff classification of this merchandise
            under the Harmonized Tariff Schedule of the United States
            Annotated (HTSUSA)?























                                         - 2 -

            LAW AND ANALYSIS:

                 General Rule of Interpretation (GRI) 5(a) of the HTSUSA
            reads as follows:

                      Camera cases, musical instrument
                      cases, gun cases, drawing instru-
                      ment cases, necklace cases, and
                      similar containers, specially
                      shaped or fitted to contain a
                      specific article or set of articles,
                      suitable for long-term use and pre-
                      sented with the articles for which
                      they are intended, shall be classi-
                      fied with such articles when of a
                      kind normally sold therewith.  The
                      rule does not apply, however, to
                      containers which give the whole its
                      essential character.

                 The stuff sack is normally sold with the sleeping bag and
            is specially fitted to contain the rolled-up sleeping bag.
            The stuff sack is suitable for long-term use.  It does not
            affect the essential character of the sleeping bag it
            contains.  Under GRI 5(a), supra, the stuff sack is therefore
            classified along with the sleeping bag under the provision for
            mattress supports; articles of bedding and similar furnishing;
            sleeping  bags, other, in HTSUSA subheading 9404.30.80,
            dutiable at the rate of 9 percent ad valorem.

                 The HTSUSA is scheduled to replace the TSUS on January 1,
            1989.

            HOLDING:

                 Under GRI 5(a), HTSUSA, the stuff sack and sleeping bag
            are classified in HTSUSA subheading 9404.30.80.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division

















            6cc:  A.D., NY Seaport (NIS-349)
            1cc:  John Durant
            1cc:  CITA
            1cc:  D.D., Seattle
            CO:R:C:G:JLJOHNSON:lw 9/16/88:retyped 10/6/88 final 10/11/88





















































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