HQ 082068: Classification of a combination sleeping bag/vest

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 082068

                                      May 3, 1989


            CLA-2:CO:R:C:G  082068  SR

            CATEGORY:  Classification

            TARIFF NO.:  9404.30.80

            Jim Sprayberry, Esquire
            American Overseas Transport Corporation
            Box 20946 (AMF)
            Atlanta, Georgia  30320

            RE:  Classification of a combination sleeping bag/vest

            Dear Mr. Sprayberry:

                 This is in reference to your letter dated February 18,
            1988, requesting the classification of a sleeping bag/vest
            under the Harmonized Tariff Schedule of the United States
            Annotated (HTSUSA).

            FACTS:

                 The merchandise at issue is a combination sleeping
            bag/vest composed of nylon with a polyester fiberfill.  There
            are three separate sets of zippers which can be zipped up in
            different combinations depending upon whether the item is to
            function as a sleeping bag or as a vest.  There are two sets of
            the zippers which each begin in the middle of the bag when it
            is unfolded to be a sleeping bag.  One of the zippers starts in
            the middle and zips downward to enclose the lower half of the
            body.  The other zipper starts in the middle and zips upward to
            enclose the upper half of the body, allowing the head to remain
            exposed if the user desires.  When stretched out to function as
            a sleeping bag the item appears somewhat boat shaped and
            measures 79 inches in length.

                 To convert the sleeping bag into a vest all the zippers
            must be unzipped and disconnected.  The bottom half of the
            sleeping bag is folded up and pushed into the top half of the
            bag to conform to the rounded boat-like shape.  There is a set
            of zippers on each side of the vest which can be zipped up,
            meeting at the top in the middle of the hood area of the vest.

















                                         - 2 -

            These zippers serve to hold the two halves together to form the
            vest shape of the item.  There is a third zipper set which zips
            up the middle and closes the vest around the wearer.

                 On each section of the vest is a small zipper measuring
            approximately one foot in length.  When the item is in the
            shape of a vest, two of these small zippers line up on each
            side, and when all four are unzipped they serve as the arm
            holes of the vest.  When the vest is worn, the upper rounded
            end of the vest encircles the head like a hood.  There are
            buttons and loops strategically placed all over the item so
            that it may be adjusted to fit tightly around the wearer.
            There are two front pockets with closing flaps and side slits.

            ISSUE:

                 Whether the merchandise at issue is classifiable as a
            sleeping bag or as a vest.

            LAW AND ANALYSIS:

                 The merchandise at issue functions as two different
            articles which are classifiable in two different subheadings of
            the tariff schedules.  As a vest it is classifiable under
            subheading 6202.13.4020, HTSUSA, which provides for other
            women's overcoats, carcoats and similar articles.  As a
            sleeping bag it is classifiable under subheading 9404.30.8000,
            HTSUSA, which provides for articles of bedding and similar
            furnishing, stuffed or internally fitted with any material,
            sleeping bags, other.

                 Classification of merchandise under the HTSUSA is governed
            by the General Rules of Interpretation (GRI), taken in order.
            When goods are prima facie classifiable under two or more
            headings GRI 3 is applicable.  Under GRI 3(a) the provision
            that provides the most specific description is preferred.  The
            sleeping bag/vest cannot be classified according to GRI 3(a)
            because neither subheading 6206.13.4020 nor 9404.30.8000,
            HTSUSA, provide a more specific description.

                 The item cannot be considered a composite good under GRI
            3(b) because it does not meet the definition of a composite
            good provided in the Explanatory Notes.  The Explanatory Notes
            provide the official interpretation of the tariff at the
            international level.  The Explanatory Notes to GRI 3(b)
            describe composite goods as articles composed of mixtures or
            combinations of a material or substance with other materials or
            substances.  The sleeping bag/vest has two functions, but it is
            not a combination of two materials or substances that provide
            these functions, rather it is one item that has two uses.
            Because GRI 3(b) is not applicable Gri 3(c) must be applied.











                                         - 3 -

                 Under GRI 3(c), goods that cannot be classified by
            reference to GRI 3(a) or 3(b), shall be classified under the
            heading which occurs last in numerical order among those which
            equally merit consideration.  The subheadings that equally
            merit consideration are 6202.13.4020, HTSUSA, which provides
            for women's overcoats, carcoats, and similar coats, of man-made
            fiber, and 9404.30.80, HTSUSA, which provides for sleeping
            bags.

            HOLDING:

                 The combination sleeping bag/vest is classifiable under
            subheading 9404.30.80, HTSUSA, as articles of bedding and
            similar furnishing stuffed or internally fitted with any
            material, sleeping bags, other.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division

































            6cc:  Area Director, New York Seaport
            SRosenow:jaj:1/23/89 fnl/3/9/89/gc