CLA-2-63:OT:RR:NC:N3:349
Ms. Brenda J. Mikell
Kuehne + Nagel
10 Exchange Place, 20th Floor
Jersey City, NJ 07302
RE: The tariff classification of a blanket from China
Dear Ms. Mikell:
In your letter dated March 6, 2018, you requested a tariff classification ruling. The submitted sample will be returned to you.
The submitted sample, identified as a hooded throw and labeled “Live Cozy,” is a blanket. The blanket is made from 100 percent polyester knit pile fabric. All of the edges are hemmed. A detailed 9 x 16 inch hood simulating a swan’s face is sewn along the center of the top edge. The hood features a stuffed beak and embroidered eyes. The blanket measures 50 x 60 inches. Another version of the blanket in the same material and construction will also be imported in a style depicting a mouse.
In your letter you suggest classification of this item under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), as other made up textile articles. We disagree. The Explanatory Notes to heading 6301, HTSUS, 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 utilitarian use of providing protection against the cold.
The applicable subheading for the blanket will be 6301.40.0020, HTSUS, which provides for “Blankets (other than electric blankets) and traveling rugs of synthetic fibers: Other.” The rate of duty will be 8.5 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division