CLA-2-63:OT:RR:NC:N3:349

Mr. Jake Maloney
H.W. Robinson & Co., Inc.
1 Cross Island Plaza, Suite 119
Rosedale, NY 11422

RE: The tariff classification of a blanket from India

Dear Mr. Maloney:

In your letter dated April 13, 2011 you requested a classification ruling on behalf of Elegant Home Fashion Inc.

The submitted sample is a blanket. The blanket is made from 60 percent viscose chenille and 40 percent cotton yarns. The warp yarns extend to form a knotted 3.5-inch fringe at the ends. The blanket measures approximately 50 x 60 inches.

 In your letter you suggest classification of this item under subheading 6304.99.6020, HTSUS, as a throw.  The Explanatory Notes to heading 6301, Harmonized Tariff Schedule of the United States, state the following, in pertinent part: "Blankets and traveling rugs are usually made of wool, animal hair, cotton or man-made fibers, frequently with a raised pile surface, and generally of thick heavy-texture material for protection against the cold." Based on the foregoing, the instant sample is more specifically associated with the blankets of heading 6301, HTSUS, as its construction seems to suggest an intended use against cool weather.

The applicable subheading for the blanket will be 6301.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blankets and traveling rugs: other blankets and traveling rugs… of artificial fibers. The rate of duty will be 7.2 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