Cotton Sleeping Sack

HQ 088149 December 27, 1990 CLA-2 CO:R:C:G 088149 JS CATEGORY: Classification TARIFF NO.: 6302.21.2090 Mr. Hans Wurian Design Salt P.O. Box 751 Redway, CA 95560 RE: Cotton Sleeping Sack Dear Mr. Wurian: This is in reference to your letter of September 19, 1990, requesting classification of a cotton sleeping sack under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was provided for our inspection. FACTS: The merchandise at issue is a 100 percent woven cotton sleeping sack, to be imported from China. It measures 33 x 86 inches and is sewn together on three sides. One end of the sack has an 11 1/2 inch pocket which is formed by a folded length of material sewn on its sides, which can be used to accommodate the insertion of a pillow. The portion of the top sheet near the pillow insert is not sewn down, forming a flap which allows a person to easily slip into and out of the sleep sack. The literature accompanying your request states that this item is called a COCOON TRAVELSHEET. It is advertised as a "washable sleeping environment" to be used in hotels, hostels, hammocks, and homes. In your letter you indicate that the sleeping sack is intended to serve as a sleeping bag for travellers in warm countries. "COCOON" is available in three printed fabric styles. The sample will be returned to you under separate cover, as requested. ISSUE: What is the appropriate classification for a sleeping sack under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that the classification shall be determined according to the terms of the headings and any relevant section or chapter notes. Heading 6302, HTSUSA, provides for, inter alia, bed linen. The Explanatory Notes, the official interpretation of the nomenclature at the international level, state that the heading usually includes articles made of cotton, which are normally of a kind suitable for laundering. Provided for by example are sheets. The travel sheet considered herein is bed linen because it is exclusively used for sleeping, as indicated by the photographs and text of your descriptive literature. In addition, its lightweight cotton fabric and its suitability for laundering is characteristic of sheets, to which they are most closely related. However, the added features of the item's construction (pillow pocket, sewn together edges) makes classification in the "other" subcategory appropriate. Although the design of COCOON is similar to that of sleeping bags typically used for camping, classification within heading 6306, as camping goods, is incorrect. Sleeping bags are specifically excluded from the notes of this heading. Moreover, the goods of that heading encompass items that are made of very strong and sturdy materials suitable for use out of doors. Examples provided by the Explanatory Notes include canvas buckets, wash basins, ground-sheets (which are usually waterproof to prevent ground moisture from seeping through to sleeping bags), and pneumatic mattresses and hammocks. HOLDING: The merchandise at issue is classified under subheading 6302.21.2090, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other, other: other, textile category 362, and dutiable at the rate of 7.6 ad valorem. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Sincerely, John Durant, Director Commercial Rulings Division