&&This product, the “Camp Package 12 X 10” is described as two sleeping bags imported as part of a camp package including a tent, quad chairs and a wheeled carrying case. The subject of this ruling request is the sleeping bags, product number 4010006701.

Phân loại mã HS

9404.30.00.00

Lý giải của CBSA

&&The sleeping bags, are imported as part of a camp package which includes a tent, quad chairs, and a wheeled carrying case. As each of these items has an individual function, the camp package is not considered a “set put up for retail sale” as defined in Explanatory Note (X) to General Interpretative Rule 3(b). Sleeping bags are specifically provided for in sub-heading 9404.30. As well, Explanatory Note (B) (3) to heading 94.04 includes sleeping bags within the heading.

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