CLA-2-94:OT:RR:NC:N4:433
Ruth A. Texeira
Global Customs & Trade Specialist
Columbia Sportswear Co.
14375 NW Science Park Drive
Portland, OR 97229-5418
RE: The tariff classification of a blanket-like cover from China.
Dear Ms. Texeira:
In your letter dated April 10, 2015, you requested a tariff classification ruling. Illustrative literature and a bill of materials were provided. As requested, the sample submitted will be returned to you.
Item number OU8577 is described as the Mountain Hardware “Hotbed Ember Camp Quilt.” This item is also referenced in numerous places on the bill of materials as a synthetic sleeping bag. The item consists of three layers, the upper shell composed of 100% polyester material, the lower shell composed of 100% polyester material, and the filling composed of 100% polyester material. The upper shell color is blue and the lower shell color is gray, and at each of the four corners is a 3 centimeter (approximately 1-inch) loop. No information was provided on the function and use of the four loops. The blanket-like covering has a gray, stitched edge bordering all around in the same material as the lower shell. The upper and lower shell are both water-repellent. Illustrative literature appears to indicate that the filling is glued in 8.6 centimeter increments to the inside of the shell and is evenly spaced. At the bottom of the blanket-like cover there are snaps enveloping the cover, in which one can form a foot box, if so desired. Included with this item is a drawstring stuff sack. Provided information indicates that besides being used as a blanket or blanket with a foot box, one can use the item to lieu of a sleeping bag where warmth is not needed, nor required.
When terms are not defined in the Harmonized Tariff Schedule of the United States (HTSUS) or the Explanatory Notes (ENs) to the HTSUS, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
Using the Online American Heritage Dictionary, we note that a “sleeping bag” is defined as a large, insulated, usually zippered bag for sleeping, especially outdoors. The merchandise concerned lacks the physical appearance and structural make-up of a sleeping bag, in that it is not of a pouch design and does not have a zippered closure, and that although filled, is not warmly lined or padded for sleeping outdoors. Consequently, the merchandise concerned is not a sleeping bag or even akin to a sleeping bag. Using the same dictionary, a quilt is defined as a coverlet or blanket made of two layers of fabric with a layer of cotton, wool, feathers, or down in between, all stitched firmly together, usually in a decorative design. Additionally, the Online Oxford English Dictionary defines a quilt as a bed covering consisting of two joined pieces of fabric enclosing a layer of soft material (such as wool, cotton, or down) which acts as padding or insulation. We note that the only stitching to run through all three layers is around the edge bordering (piping) and that quilt stitching does not run throughout the blanket-like covering, consequently, it is our opinion that the merchandise concerned is more akin to a comforter, rather than a blanket.
The applicable subheading for the item identified as the “Hotbed Ember Camp Quilt,” akin to a comforter, will be 9404.90.8522, Harmonized Tariff Schedule of the United States (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: Other: Other: Other: Quilts, eiderdowns, comforters and similar articles: With outer shell of man-made fibers (666).” The rate of duty will be 12.8% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division