CLA-2-63:OT:RR:NC:N3:349
Mr. Brian C. Perry
C.H. Robinson Freight Services Ltd.
1337 Hundred Oaks Drive
Suite FF
Charlotte, NC 28217
RE: The tariff classification of an electric throw/blanket from China
Dear Mr. Perry:
In your letters dated March 18, 2015 and April 16, 2015 you requested a tariff classification ruling on behalf of Perfect Fit Industries LLC.
The submitted sample, referred to as a Wrap Around Electric Spa Wrap, is an electric throw/blanket. The throw/blanket is made from 100 percent polyester knit fleece fabric. It is comprised of two layers sewn together along the edges. Electric wires are sandwiched between the two layers of the polyester fabric. Rows of stitching hold the wires in place. The throw/blanket measures 24 x 54 inches. One side of the throw/blanket has a connector used to attach an electric controller. The electric controller with a power cord will be included.
We disagree with your suggested classification of the Wrap Around Electric Spa Wrap under subheading 6304.91.0040, HTSUS, as a textile furnishing. In your letter you have stated that this item is not used as a loose or decorative furniture cover. The item is constructed from a fleece fabric and is used to provide warmth while relaxing. It is our opinion that the instant sample is more specifically associated with the blankets of heading 6301, HTSUS.
The applicable subheading for the Wrap Around Electric Spa Wrap will be 6301.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blankets and traveling rugs: electric blankets. The rate of duty will be 11.4 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 Stacey Kalkines at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division