CLA-2-61:OT:RR:NC:TA:358
Ms. Yvonne Whitley
American Marketing Enterprises, Inc.
1359 Broadway 16th floor
New York, NY 10018
RE: The tariff classification of a girl’s wearable blanket from China
Dear Ms. Whitley:
In your letter dated March 20, 2009, you requested a classification ruling. The sample will be returned to you as requested.
The submitted item, your name “Snuggies,” is a polyester brushed knit blanket with sleeves. The article does not have a style number. The coverage extends from the neckline and shoulders to below the feet and has a full back opening without any means of closure. It is rectangular in shape and measures 53 inches long and 43 inches wide. The “Snuggies” features loose fitting long sleeves and hemmed rectangle sides.
The article is described in enclosed packaging literature as a wearable blanket designed for use during stationary play activities such as coloring, hanging out, watching television and reading.
You suggest possible classification as a blanket, sleepwear, or other made-up textile article. The presence of sleeves precludes classification as a blanket in HTSUS subheading 6301.40.0020. The item is not classifiable as sleepwear, in HTSUS subheading 6108.32.0025, because it is not primarily intended for use as sleepwear. The physical characteristics, including the length, impede the wearer’s ease of movement. The article also fails to meet traditional children’s sleepwear modesty standards because the garment back is open. The item is classifiable as wearing apparel, and not a made-up textile article in HTSUS subheading 6307.90.9889, because it is a wearable and is worn for comfort.
The applicable subheading for the “Snuggies” will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers, other, other, women’s or girls’. The duty rate will be 14.9 percent 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 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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division