CLA 2-94:OT:RR:NC:N4:463
Rachael A. Slisz
Eddie Bauer LLC
10401 NE 8th Street
Bellevue, WA 98004
RE: Classification of a sleeping bag made in Bangladesh
Dear Ms. Slisz:
In your letter dated April 2, 2022, you requested a tariff classification ruling for a sleeping bag. In lieu of samples, illustrative literature and product descriptions were provided.
Per the provided information, the Downclime Alpine Bag, style #33232950, is a down-filled sleeping bag bottom designed to be zipped to a down-filled jacket to form a complete head-to-toe sleeping bag. The Downclime Alpine Bag has the form of a short sleeping bag with a protruding flap that zips into the front of a down-filled jacket. The main body is 57" long, and the flap measures approximately 10" (W) x 18" (L). Exclusive of the jacket, but including the flap, the Downclime Alpine Bag is 74" long. The Downclime Alpine Bag is made in Bangladesh.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order.
The applicable subheading for the Downclime Alpine Bag (Style #33232950), will be subheading 9404.30.4000, HTSUS, which provides for "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Sleeping bags: Containing 20 percent or more by weight of feathers and/or down.” The general rate of duty will be 4.7% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division