CLA-2-94:RR:NC:TA:351 J85490

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a sleeping bag, backpack, water bottle, and a flashlight from China.

Dear Mr. Hoffacker:

In your letter dated May 30, 2003, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling. The samples are being returned as requested.

The sample submitted is item number KC-15, which consists of a sleeping bag, a backpack, a water bottle, and a flashlight. The sleeping bag is made of a 100 percent polyester woven fabric shell. It is stuffed with polyester fiber filling. It has a zipper closure. The upper portion of the article where the head would rest is a pocket with an inflatable plastic tube.

The backpack is a duffel bag designed to provide storage for a sleeping bag, water bottle and a flashlight. It is made of polyester woven fabric. It features three open-work knit fabric pockets on the exterior side. The bag is worn on the back by means of woven textile adjustable straps. The top of the bag is secured by means of a braided textile cord closure.

The water bottle is constructed of polyethylene material. It has a cap with an extendable valve for drinking.

The cylindrically shaped, battery-operated flashlight is stated to be made of polystylene material. It measures approximately 6 inches long and 1-3/4 inch in diameter. It consists of a filament bulb, and an on-and-off switch.

These items are not considered a set for tariff purposes.

The applicable subheading for the 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.

The applicable subheading for the backpack will be 4202.92.3031, HTS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers. The rate of duty will be 17.8 percent ad valorem. The applicable subheading for the water bottle will be 3926.90.9880, HTS, which provides for other articles of plastic, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the flashlight will be 8513.10.2000, HTS, which provides for portable electric lamps designed to function by their own source of energy . . . Flashlights. The rate of duty will be 12. 5 percent ad valorem.

The backpack falls within textile category designation 670. Based upon international textile trade agreements products of China, at the present time, is not subject to any quota and visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division