Modification of HRL 950373; classification of a removable pile liner for a sleeping bag

HQ 954416 September 30, 1993 CLA-2 CO:R:C:T 954416 CC CATEGORY: Classification TARIFF NO.: 6307.90.9986 Lawrence L. Mammen, President Mammen International Marketing Corporation 9601 Xerxes Road Bloomington, Minnesota 55431 RE: Modification of HRL 950373; classification of a removable pile liner for a sleeping bag Dear Mr. Mammen: In Headquarters Ruling Letter (HRL) 950373, dated December 19, 1991, we issued a ruling to you, classifying a sleeping bag and liner. The liner was classified in Heading 6306 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have had the occasion to review this ruling and find that classification of the liner was in error. FACTS: The merchandise of HRL 950373 is called a "Swag" sleeping bag and is manufactured in Australia. It has a heavy duty cotton/polyester liner and a foam mattress. The outer shell of the bag is formed by a water resistant cotton canvas fabric. The mattress, which is sewn on the inside of the bag to the bottom of the shell, consists of a substantial 5/8 inch thick sheet of heavy cellular plastics or rubber material. There is a zipper closure along the length of one side of the bag. The top portion of the bag contains a pocket which holds clothes and can be used as a pillow. The sleeping bag measures approximately 39-1/4 inches by 129 inches. The sheepskin liner (a polyester/acrylic knit fabric with lambs wool pile) may be used for extra warmth with the sleeping bag. The liner is optional and is imported and sold separately. ISSUE: Whether the liner is classifiable in Heading 6306, HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6306 provides for tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. The liner, according to the importer, is to be used with and is specifically made for the "Swag" sleeping bag. Therefore for classification purposes the liner may be considered an accessory. In Headquarters Ruling Letter (HRL) 083972, dated January 8, 1990, we stated the following concerning accessories: Accessories are articles that are not needed to enable the goods with which they are used to fulfil their intended function. They may facilitate the use or handling of the principal article, widen the range of uses of the principal article, improve the operation of the principal article, increase the working capacity of the principal article, or any number of functions that are intimately associated with the principal article. The merchandise at issue is an optional liner intended for use solely or principally with a particular sleeping bag. The liner enhances the sleeping bag by providing additional warmth. We believe, therefore, that the liner is an accessory. Heading 6306 provides for tents and camping goods, among other articles. It does not provide for liners for sleeping bags or similar articles. In addition, accessories of camping goods are not provided for in Heading 6306; no legal notes to Chapter 63 or to Section XI include accessories as classifiable in Heading 6306. Finally, there is nothing in the Harmonized Commodity Description and Coding System, Explanatory Notes, the official interpretation of the HTSUSA at the international level, that indicates that accessories of articles of Heading 6306 fall within the scope of that heading if imported separately. Consequently, in application of GRI 1, the merchandise at issue is not classifiable in Heading 6306. Heading 6307 provides for other made up articles. The liner is an other made up article of textile materials; therefore, it is classifiable in Heading 6307. HOLDING: The liner is classified under subheading 6307.90.9986, which provides for other made up articles, other, other, other, other, other. The rate of duty is 7 percent ad valorem. No textile category is currently assigned to merchandise classified under this subheading. Pursuant to 19 CFR 177.9(d), HRL 950373, dated December 19, 1991, is modified accordingly. Sincerely, John Durant, Director Commercial Rulings Division