CLA-2-63:OT:RR:NC:N3:351
Ms. Maureen Oliphant
Yusen Logistics (Americas) Inc.
19001 Harborgate Way
Torrance, CA 90501
RE: The tariff classification of a Huggable Hoody Blanket from China
Dear Ms. Oliphant:
In your original letter dated March 28, 2012, you requested a tariff classification ruling on behalf of your client, Infinity Headwear and Apparel, LLC, of Rogers, Arizona.
You subsequently submitted two samples and pictures of items you call Huggable Hoody blankets. They are constructed of 100% knit polyester pile fabric and measure approximately 47” x 36”. The wraps feature a stuffed sewn-on hood in the top center of the wrap into which the wrap portion of the item may be rolled and secured by two straps with hook-and-loop closures. Also featured on the upper corners are two shallow triangle pockets.
The samples received by our office are shaped like the mascots for college sports teams. In your letter you refer to these items as blankets; however, the Huggable Hoody is not a blanket for tariff purposes. These novelty items with whimsical padded hoods and stuffed hands do more than simply provide protection from the cold. The hood contains too much padding to be considered a blanket. It is more a novelty item than a blanket of heading 6301, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blankets. It is more a novelty item.
The applicable subheading for the Huggable Hoody blanket wraps will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
Your samples will be returned.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division