CLA-2-63:OT:RR:NC:N3:351
Mr. Yan Cheng
Taylor Home & Fashions, Limited
115 How Ming Street 7/F, Po Shau Center Kwun Tong Kowloon Hong Kong
RE: The tariff classification of a textile beach blanket and makeup removal cloth from China
Dear Mr. Cheng:
In your letter dated November 28, 2018, you requested a tariff classification ruling. Samples were submitted with your letter. The samples will be retained.
The submitted sample, Syle No. TG18005, is described as a woven beach blanket with pompom trim. It is an outdoor ground or beach blanket cloth made from 100 percent woven rayon fabric sewn onto a backing fabric made from 100 percent woven cotton terry fabric. The beach blanket has an acrylic pompom trim sewn along all four sides. The beach blanket measures approximately 39"x60" and is intended to be used as beach blanket or outdoor blanket to sit or lay on for the enjoyment of the outdoors, whether at the beach to relax or picnics.
The submitted sample, Style No. TG18006 described as a makeup removal cloth. The cloth is made from 88 percent polyester and 12 percent polyamide woven pile fabric. The face of the cloth is blue containing a dispersed geometric pattern while the back is solid white. It is oval in shape and measures approximately 7 x 4.5 inches. All of the edges are finished with a strip of woven fabric binding.
You suggest classification of the makeup removal cloth under subheading 6302.93.2000, Harmonized Tariff Schedule of the United States (HTSUS), as “Bed linen, table linen, toilet linen and kitchen linen: Other: Of man-made fibers: Other.” As the cloth is made from a woven pile fabric, subheading 6302.93.2000, HTSUS, would not apply.
The applicable subheading for the Style No. TG18006, makeup removal cloth will be 6302.93.1000, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other: Of man-made fibers: Pile or tufted construction.” The rate of duty will be 6.2 percent ad valorem.
In your letter, you also suggest that the rayon woven beach blanket should be classified as a blanket under subheading 6301.90.0010, HTSUS. We disagree. The Explanatory Notes to heading 6301, HTSUS, state that blankets are "generally of thick, heavy-texture for protection against the cold. "The rayon woven beach blanket is not designed for protection against the cold and consequently is not a blanket for tariff purposes. Additionally, the item is not a towel of heading 6302 HTSUS as the face fabric is a non-absorbent woven non-pile fabric.
The applicable subheading for the Style No. TG18005, woven beach blanket with pompom trim 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 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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division