CLA-2-61:OT:RR:NC:TA:358
Ms. Amy Morgan
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a girl’s wearable blanket from China
Dear Ms. Morgan:
In your letter dated August 28, 2009, you requested a classification ruling. The sample will be returned to you as requested.
The submitted item, style name “Comfy Throw,” is a polyester brushed knit blanket with sleeves. Your internal style number is T340292. The coverage extends from the neckline and shoulders to below the feet and has a full back opening without any means of closure. It has a square shape and measures 48 inches on each side. The “Comfy Throw” features loose fitting long sleeves and hemmed sides.
The article is a wearable blanket designed for use during stationary play activities such as coloring, hanging out, watching television and reading.
You suggest that the “Comfy Throw” is not classifiable as wearing apparel because it is not worn as apparel in a traditional sense and it lacks physical apparel characteristics. You suggest possible classification in HTSUS subheading 6307.90.9889 as an other made-up textile article.
The presence of sleeves precludes classification as a blanket in HTSUS subheading 6301.40.0020. While it is true, physical characteristics, such as length, impede the wearer’s ease of movement; the item is classifiable as wearing apparel, and not a made-up textile article, because it is a wearable and is worn for comfort. The fact that the design, according to you, renders the article “suitable for use ONLY as an object for providing warmth and comfort to children while lounging” is sufficient explanation for this classification.
The applicable subheading for the “Comfy Throw” 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