CLA-2-63:OT:RR:NC:N3:349
Ms. Marilyn-Joy Cerny
Cerny Associates, P.C.
24 Smith Street
Building 2, Suite 102
Pawling, New York 12564
RE: The tariff classification of an electric blanket shell from China
Dear Ms. Cerny:
In your letter dated March 29, 2010 you requested a classification ruling on behalf of Sunbeam Products, Inc.
The submitted samples are blanket shells. The blanket shells are an unfinished product that will be further processed in the United States to make finished electric blankets. The shells will be imported in two versions. In both cases the shells will be made from two layers of 100 percent polyester knit fleece fabric. The side edges are hemmed and the two layers are sewn together along the hemmed sides. In addition, channels are created in the shells by sewing equally spaced single needle stitching along the length of the shell. After importation the shells will have wire inserted into the channels, have the top and bottom edges closed and hemmed and have the electrical connectors assembled.
The unfinished shells differ in the length. While both versions will be made in standard blanket widths for twin, full, queen and king sizes; the “Continuous Length Model No. 003” is not cut to the specific length of a blanket. This version is a continuous length of assembled blanket shell imported in rolls. After importation it will be cut to length and processed as noted above. The model numbers for this version are: twin – 019462-003-XXX, full – 019473-003-XXX, queen – 019484-003-XXX and king – 019400-003-XXX where XXX represents the color.
The “Cut to Length and Width Model No. 005” is imported cut to the correct length for each size of bedding. After importation this model is processed into a finished electric blanket. To prevent damage to the top and bottom edges and for ease of packing, the separate shells are temporarily stitched together and rolled for shipping. The stitching is removed after importation. The model numbers for this version are: twin – 019462-005-XXX, full 019473-005-XXX, queen 019484-005-XXX and king 019400-005-XXX where XXX represents the color.
The General Rules of Interpretation (GRI) govern classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. GRI 2(a) provides the following:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
Both the “Continuous Length Model” and “Cut to Length and Width Model” are considered “made up” following Note 7 to Section XI and are classifiable in Chapter 63. Based on the general appearance of the submitted sample and the stated finishing operations, the “Cut to Length and Width Model No. 005” has the essential character of an unfinished blanket. While it does not contain any electrical elements and therefore does not have the essential character of an electric blanket, due to the size and material it does have the essential character of a blanket and will be classified as such.
The “Continuous Length Model No. 003” does not have the essential character of the finished blanket and it will be classified as a made up textile article.
The applicable subheading for the “Cut to Length and Width Model no. 005” will be 6301.40.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers… other. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for the “Continuous Length and Model no. 003” will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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 John Hansen at (646) 733-3043.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division