CLA-2-63:RR:NC:TP:349 817811
Ms. Nancy Morgan
West Wind Trading Company
271 Morton Street
Ashland, Oregon 97520
RE: The tariff classification of a silk sleeping sack from China or Vietnam.
Dear Ms. Morgan:
In your letter dated December 19, 1995 received by this office on December 28, 1995 you requested a classification ruling.
The instant sample is a 100 percent silk woven sleeping sack. The sack measures approximately 33 x 90 inches and is sewn on three sides. One end of the sack has a pocket which is formed by a folded length of material sewn on its sides, which can be used to accommodate the insertion of a pillow. The portion of the top sheet near the pillow insert is not sewn down, forming a flap which allows a person to easily slip into and out of the sleep sack. The sleep sack is accompanied by a small carry pouch. The sample is being returned.
The applicable subheading for the sleeping sack imported will be 6302.39.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of other textile materials... other: containing 85 percent or more by weight of silk or silk waste. The duty rate for the sack made in China will be 7.7 percent ad valorem. The duty rate for the sack made in Vietnam will be 90 percent ad valorem.
Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.
This ruling is being issued under the provisions of Section 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 John Hansen at 212-466-5854.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division