CLA-2 CO:R:C:T 951220 PR
Norman Katz, Esquire
Barnes, Richardson & Colburn
475 Park Avenue South
New York, New York 10016
RE: Reconsideration of HQ 950775; Classification of Sleeping
Bag Shells
Dear Mr. Katz:
This is in reply to your letter of February 26, 1992, in
which you requested that Customs reconsider its ruling HQ 950775,
dated February 5, 1992, which held that a sleeping bag shell,
constructed by sewing together on three sides two pieces of
rectangular-shaped cotton fabric, was classifiable under the
provision for shells for quilts, eiderdowns, comforters and
similar articles, of cotton, in subheading 6307.90.9445,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Since sleeping bag shells historically have not been
subject to textile restraints, you believe that classification is
incorrect.
We have reviewed HQ 950775 and found it to be legally
correct. Finished sleeping bags (as opposed to the shells) and
finished quilts, eiderdowns, comforters, and similar articles are
provided for in Heading 9404, HTSUSA. That heading does not
mention sleeping bags and mentions quilts and eiderdowns only as
examples of what constitutes "articles of bedding and similar
furnishing". Accordingly, to be classifiable under that heading,
sleeping bags, as well as quilts, eiderdowns, and comforters must
fall within the class of goods delineated in the heading as
"articles of bedding and similar furnishings". Since all those
articles are "similar" for purposes of Heading 9404, it follows
that they must also be similar for purposes of Heading 6307.
However, we have communicated your concerns to the committee
set up by 19 U.S.C. 1484(e). As a result, we have been informed
that the situation has been remedied by the creation, effective
July 1, 1992, of a new statistical annotation, 6307.90.8950,
specifically for sleeping bag shells. That provision does not
have a textile restraint category designation.
Sincerely,
John Durant, Director
Commercial Rulings Division