CLA-2-63:OT:RR:NC:N3:349
Ms. Marissa Sanders
Pier 1 Imports
P.O. Box 961020
Fort Worth, TX 76161-0020
RE: The tariff classification of blankets and throws from China and India
Dear Ms. Sanders:
In your letter dated September 20, 2013 you requested a tariff classification ruling.
You submitted five samples. VIN: WTX-BW-653A, identified as a woven throw is considered a blanket. The blanket is made from 58 percent acrylic, 39 percent polyester and 3 percent nylon novelty yarns. The thick texture creates insulating air pockets that capture and hold the heat of the body. The warp yarns extend to form a 5-inch knotted fringe at the ends. It measures 50 x 60 inches. This item is made in China.
VIN: 2013226 is a throw. The throw is comprised of two layers of fabric sewn along the edges. The fabric is made from 100 percent knit polyester. The front layer features a long pile knit fabric, which is gathered and knotted on the reverse side creating a highly decorative puffy V-type pattern referred by you as flying bird. The back layer is a shorter velour-like knit pile. It measures 50 x 60 inches. This throw is made in China.
Sample VIN: HHJX034, identified as a throw is considered a blanket. It is made from 100 percent rayon jacquard woven fabric. The fabric is brushed on both sides creating a very soft texture. The warp yarns extend to form a 4-inch self-fringe at the ends. The sides are hemmed. It measures 51 x 63 inches and is made in China.
Sample VIN: SE-1011 is a throw. It is made from a 100 percent cotton jacquard woven fabric. The thin lightweight fabric features a multi-colored floral pattern. It is hemmed on the sides. The warp yarns extend to form a 1- ¼ inch self-fringe at the ends. The throw measures 50 x 55 inches. This item is made in India.
Sample VIN: F3-TH-174 is a throw. It is made from 100 percent cotton woven fabric. The lightweight fabric features a yarn dyed multi-colored stripe pattern. The warp yarns extend to form a 4-inch self-fringe at the ends. The sides are hemmed and measures 60 x 72 inches. It is made in India.
In your letter you suggest classification of items VIN: 2013226, VIN: SE-1011 and VIN: F3-TH-174 under heading 6301, HTSUS, as a blanket. VIN: 2013226 is constructed in a manner that creates a very highly decorative pattern on the front. VIN: SE-1011 and VIN: F3-TH-174 are both made from decorative patterned lightweight fabrics and not intended to provide warmth. These items have multiple uses such as a throw, decorative accent to a room or a loose cover for furniture. It is our opinion that these items are more specifically associated with decorative furnishings of heading 6304, HTSUS.
The applicable subheading for VIN: WTX-BW-653A (blanket) will be 6301.40.0010, 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, woven. The duty rate will be 8.5 percent ad valorem.
The applicable subheading for VIN: 2013226 (throw) will be 6304.91.0040, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 5.8 percent ad valorem.
The applicable subheading for VIN: HHJX034 (blanket) will be 6301.90.0010, HTSUS, which provides for blankets and traveling rugs: other blankets and traveling rugs… of artificial fibers. The duty rate will be 7.2 percent ad valorem.
The applicable subheading for VIN: SE-1011 and VIN: F3-TH-174 (throws) will be 6304.92.0000, HTSUS, which provides for which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.3 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division