Tariff classification of sleeping bag with stuff sack

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