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 31, 2009, you requested a classification ruling. The sample will be returned to you as requested.
The submitted item is described as a wearable blanket with sleeves and back tie closure. It is made of polyester brushed knit fabric and does not have a style number. The coverage extends from the neckline and shoulders to the ankles. The article has a full back opening with fabric tie closures at the neckline and waist. The long sleeves are hemmed and loose fitting. The garment bottom is hemmed.
A similar style open in the back and without means of closure was the subject of binding ruling N055235 and classified in HTSUS subheading 6114.30.3070. You inquire whether the presence of back tie closures changes the tariff classification. We find that the addition of back tie closures do not change the tariff classification. Robes and cover-ups with garment openings normally have openings in the front and not the back. The physical characteristics of this garment are such that it is worn in a non traditional way for warm and comfort. It is not worn as a robe.
The applicable subheading for the wearable blanket 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