HQ 085357: Modification of HRL 084680, dated August 2, 1989

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 085357

                         August 21, 1989


CLA-2 CO:R:C:G  085357 CB

CATEGORY:  Classification

TARIFF NO.:  9404.30.8000

Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt
67 Broad Street
New York, New York  100004

RE:  Modification of HRL 084680, dated August 2, 1989

Dear Ms. Cumins:

     On August 2, 1989, a classification ruling was issued (HRL
084680) classifying an animal shaped slumber bag in subheading
6307.90.9050, as other made up articles.  After much discussion
and consideration, we have re-examined the proper classification
of these articles.

     The article at issue is an animal shaped slumber bag.  The
bag measures approximately 6 feet by 2 feet and has a Velcro type
closure halfway down one side of the bag.  Upon further
consideration, we have determined that these articles are more
properly classified under a different heading within the
Harmonized Tariff Schedule of the United States (HTSUSA).

     Heading 9404, HTSUSA, provides for mattress supports;
articles of bedding and similar furnishings...stuffed or
internally fitted with any material....  The subject merchandise
is a bag designed for use by children when camping out in a
playroom or other indoor area.  Therefore, the bags are
classifiable in subheading 9404.30.80000, HTSUSA, which provides
for sleeping bags, other.  The rate of duty is 9 percent ad
valorem.

     HRL 084680 is modified accordingly.

                                Sincerely,




                                John Durant, Director
                                Commercial Rulings Division