The tariff classification of a “Kid’s Sleeping Bag” from China.

NY H81653 May 17, 2001 CLA-2-94:RR:NC:TA:351 H81653 CATEGORY: Classification TARIFF NO.: 9404.30.8000 Ms. Jennie Zheng Bacall, McCall, Call, Ltd. 10 West 33rd Street New York, NY 10001 RE: The tariff classification of a “Kid’s Sleeping Bag” from China. Dear Ms. Zheng: In your letter received by this office May 9, 2001, you requested a tariff classification ruling. The sample is being returned as requested. The sample submitted is a “Kid’s Sleeping Bag.” The outside fabric is stated to be 100 percent nylon woven fabric. The lining is constructed of a lightweight woven fabric. Between the fabrics is polyester fiber filling. It has a zipper closure on the bottom and along one side. It features a detachable textile panel on the topside, which enables the sleeping bag when not in use to be rolled up and held closed with textile straps. The textile panel features a zippered compartment and two carry straps. The applicable subheading for the “Kid’s Sleeping Bag” will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for sleeping bags: Other. The rate of duty will be 9 percent ad valorem. At the present time there is no quota category for articles classifiable under subheading 9404.30.8000, HTS, from China. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division