CLA-2-63:OT:RR:NC:N3:351
Mr. Wayne Schmidt
DJS International Services Inc.
4215 Gateway Drive, Suite 100
Colleyville, TX 76034
RE: The tariff classification of an unstuffed stadium cushion/blanket combination from China
Dear Mr. Schmidt:
In your letter dated April 25, 2023, you requested a tariff classification ruling on behalf of your client, Wolf Manufacturing. Samples of the unstuffed stadium cushion/blanket combination were provided with your request and will be retained for training purposes. The two samples, both described as an “Anywear Cushion,” are two versions of an unstuffed stadium cushion/blanket combination intended to be used by spectators of indoor and outdoor events. The indoor version, identified as “1.0,” is constructed from 100 percent polyester knitted polar fleece fabric, dyed blue. The sample consists of a hooded blanket/poncho sewn to an unstuffed seat cushion compartment. The body of the blanket is constructed from three panels and measures 73 inches in length by 35 inches in width. A hood, measuring 15 inches in height, is constructed of two self-fabric panels and sewn along the top edge of the blanket. The blanket features a single snap closure under the hood and triangular pieces sewn to the two side corners to form interior corner pockets to be used to wrap the blanket around oneself. The bottom of the blanket is sewn to an unfilled square seat cushion compartment, measuring 16 square inches, and features a zipper closure. You state that the “Anywear Cushion” will be stuffed and zippered closed in the United States. The item is designed to be rolled up for transport and storage. It features two webbed handles; a removable, adjustable shoulder strap; and two plastic buckle claps. The item, sized for adults, is available in one size and is unisex.
The outdoor version, identified as “2.0,” also consists of a hooded blanket/poncho sewn to an unstuffed seat cushion compartment. The hood and blanket/poncho are comprised of two layers. The exterior side is a 100 percent nylon woven fabric, dyed blue, and coated with polyvinyl chloride (PVC) plastic which you state renders the fabric water resistant. The interior side is 100 percent polyester knitted polar fleece fabric, dyed black. The unfilled cushion is composed of three fabrics. The bottom fabric is composed of 100 percent nylon woven fabric, dyed black, and coated with PVC and non-slip gripper dots. The top of the cushion compartment is composed of a 100 percent nylon woven fabric, dyed blue, and coated with polyvinyl chloride (PVC). The cushion compartment is lined with 100 percent polyester knitted polar fleece, dyed black. The body of the blanket is constructed from three panels and measures 88 inches in length by 35 inches in width. A hood, measuring 15 inches in height, is constructed of two panels, and sewn along the top edge of the blanket. The blanket features a single snap closure under the hood and triangular pieces sewn to the two side corners to form interior corner pockets to be used to wrap the blanket around oneself. The bottom of the blanket is sewn to an unfilled square cushion compartment, measuring 16 ½ square inches and features a zipper closure. You state the “Anywhere Cushion” will be stuffed and zippered closed in the United States. The item is designed to be rolled up for transport and storage. It features two webbed handles; a removable, adjustable shoulder strap; and two plastic buckle claps. The item, sized for adults, is available in one size and is unisex.
The applicable subheading for both versions of the “Anywear Cushion” will be 6307.90.9891, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other.” The duty rate will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division