HQ 084680: Classification of an animal slumber bag

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 084680

                         August 21, 1989


CLA-2 CO:R:C:G  084680 CB

CATEGORY: Classification

TARIFF NO.: 6307.90.9050

Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, New York  10004

RE:  Classification of an animal slumber bag

Dear Ms. Cumins:

     This ruling letter is in response to your inquiry of May 9,
1989, on behalf of Mark Rowen & Company, Inc., requesting a
classification ruling under the Harmonized Tariff Schedule of the
United States (HTSUSA), for an animal slumber bag imported from
Taiwan.

FACTS :

     The submitted sample is an elephant shaped slumber bag.
Other animal type slumber bags are also at issue.  The sample
measures approximately 6 feet by 2 feet, and is constructed of an
outer shell of 65 percent polyester and 35 percent cotton and a
100 percent fiber fill.  The upper portion of the article, where
the child's head would rest, is in the shape of a flat face of an
elephant with facial features, ears and a trunk.  There are a
pair of legs attached on the side, and a tail at the bottom.  The
face and appendages are of pile construction.  There is a Velcro-
type closure halfway down one side of the bag.

ISSUE :

     Whether the subject merchandise is classifiable as a
sleeping bag under Chapter 94, or as other made up articles under
Chapter 63?

LAW AND ANALYSIS :

     Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that the starting point is the terms of the
headings and subheadings of the tariff and any relevant section
or chapter notes.

                               -2-


     Chapter 9404, HTSUSA, provides for mattress supports;
articles of bedding and similar furnishings.  The subject
merchandise at issue is a bag designed for use by children. The
merchandise is in the shape of a sleeping bag with a Velcro-
type closure on one side.

     The inquirer states that the subject slumber bags are
designed for use at slumber parties or "camping out" indoors.
Based on the foregoing description, the subject merchandise
does not fit within the commonly understood meaning of a sleeping
bag.  Webster's II New Riverside University Dictionary defines a
sleeping bag as "a large, warmly lined, usu. zippered bag in
which a person may sleep outdoors."  Customs believes that the
subject animal slumber bags do not fit within the commonly
understood meaning of the term sleeping bag.  Although they are
lined, the slumber bags are not designed for outdoor use because
the insubstantial closure and pile construction do not lend
themselves to such use.

     Therefore, applying GRI 1, the subject slumber bag is
classifiable under subheading 6307.90.9050, HTSUSA, which
provides for other made up articles.

HOLDING :

     The children's animal slumber bags are classifiable in
subheading 6307.90.9050, HTSUSA, as other made up articles,
other,  other , and are dutiable at 7 percent ad valorem.

                                Sincerely,




                                John Durant, Director
                                Commercial Rulings Division