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