HQ 084053: Classification of Sleeping Bag Shells

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 084053


                                      August 31, 1989


CLA-2 CO:R:C:G  084053  HP

CATEGORY:  Classification

TARIFF NO.:  6307.90.9050

Mr. R. Kevin Williams
Sonnenberg, Anderson, O'Donnell & Rodriguez
200 West Adams Street
Suite 2625
Chicago, IL 60606

RE:  Classification of Sleeping Bag Shells

Dear Mr. Williams:

     This is in reply to your letter of February 24, 1989,
concerning the tariff classifica
tion of sleeping bag shells, produced in Taiwan, Korea, and the
People's Republic of
China, under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
Please reference your client ERO Industries.

FACTS:

     The merchandise at issue consists of certain sleeping bag
shells.  The individual shells
are comprised of two pieces of material sewn together on three
sides.  The outer
portion of the shell is composed of nylon, while you state that
the inner piece can be
made of nylon or flannel material.  The inner piece will
eventually form the liner of the
sleeping bag.  The shells are imported in a condition where they
are inside-out and
have a zipper taped to the shell material.  The zipper has not
otherwise been sewn or
attached to the shell in any manner.

     After importation:

     1.   The shells are unpacked from the carton and the bundle
          ties are cut;

     2.   The shells are re-bundled into 12 piece work bundles,
          which may comprise a
          variety of shell styles depending upon the customer's
          order.  Work tags are then
          attached which indicate the type and weight of the fill
          , the specified quilting or
          scrolling style, and any other special requirements for
           the completed bags;

     3.   Each shell is attached to a machine that inverts it and
           stuffs it with the
          prescribed fill;

     4.   The filled shell is then removed from the machine and
          taken to another depart
          ment where the fourth side of the shell is sewn closed;
     5.   The filled shell is then taken to the scrolling or
          quilting department and quilted
          or scrolled as required;

     6.   The filled shell is then brought to the finishing
          department where the zipper is
          unzipped and sewn into two sides of the sleeping bag;

     7.   The requisite component material and care labels are
          attached to the sleeping
          bag;

     8.   Tie cords are sewn into the sleeping bag;

     9.   The finished sleeping bag is inspected, cleaned and all
           loose threads are removed;
          and

     10.  The sleeping bag is then rolled, tied and packaged for
          shipment and sale.

ISSUE:

     Whether the sleeping bag shells are considered unfinished
sleeping bags or other made
up articles under HTSUSA?

LAW AND ANALYSIS:

     Subheading 9404.30, HTSUSA, provides for sleeping bags,
stuffed or fitted with any
material.  The General Rules of Interpretation (GRI's) to the
HTSUSA govern the
classification of goods in the tariff schedule.  GRI 1 states, in
 pertinent part:

          ... classification shall be determined according to the
           terms of the headings and
          any relative section or chapter notes ....

Goods which cannot be classified in accordance with GRI 1 are to
be classified in
accordance with subsequent GRI's, taken in order.

     GRI 2(a) provides that:

       Any reference in a heading to an article shall be
       taken to include a
       reference to that article incomplete or unfinished,
        provided that, as
       entered, the incomplete or unfinished article has
       the essential character
       of the complete or finished article. *  *  *

Therefore, if the sleeping bag shells, as imported, meet the
requirements of heading
9404, and have the essential character of sleeping bags, the
shells would be classifiable
in subheading 9404.30, HTSUSA.

     GRI 1 states that classification shall be determined
according to the terms of the
headings and relative legal notes, and, provided such headings or
 notes do not otherwise
require, according to the Rules of Interpretation which follow.
The headings and notes,
therefore, must take precedence over the GRI's.
     It follows than that the language of a heading may limit or
otherwise define the
scope of the provision.  Where the heading specifies the type of
merchandise, the
product must, at the time of importation, meet those
specifications even if otherwise
incomplete.  A sleeping bag shell without being stuffed or fitted
 with springs, even if it
has the essential character of a sleeping bag, cannot be
classified in a heading for
articles of bedding fitted with springs or stuffed.  GRI 2 cannot
 be introduced to
modify what is required in the heading.

     Note 7 to Section XI provides, in pertinent part:

          For the purposes of [Section XI], the expression "made
          up" means:

                                   *    *    *

          (e)  Assembled by sewing, gumming or otherwise (other
               than piece goods
               consisting of two or more lengths of identical
               material joined end to end
               and piece goods composed of two or more textiles
               assembled in layers,
               whether or not padded); * * *

As we stated above, the individual shells are comprised of two
pieces of different
material sewn together on three sides.  Following Note 7(e),
supra, the sleeping bag
shells are considered "made up" for classification purposes.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified under subheading
6307.90.9050, HTSUSA, as other made up articles, including dress
patterns, other, other,
other.  The applicable rate of duty is 7 percent ad valorem.

     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 issuance of the U.S. Customs
 Service, which is
updated weekly and is available at your local Customs office.


                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division