CLA-2-63:OT:RR:NC:N3:349
Ms. Christine Bentas
Smartwool, A Division of VF Outdoor, LLC
2511 55th St., Suite 100
Boulder, CO 80301
RE: The tariff classification of a hooded blanket from Vietnam
Dear Ms. Bentas:
In your letter dated July 16, 2020, you requested a tariff classification ruling. A sample was provided and forwarded to the U.S Customs and Border Protection (CBP) laboratory for analysis. The sample has been destroyed during analysis.
The sample, described as a “Camp Wrap Hooded Blanket,” Style SW011451, is a hooded blanket constructed from two fabrics: an exterior quilted fabric of 100 percent woven nylon and a 55 percent merino wool and 45 percent polyester knit fabric on the reverse side. The quilted fabric consists of three layers: the 100 percent nylon woven fabric exterior, a nonwoven layer of 100 percent polyester batting and a nonwoven fabric backing. These layers are quilted together in a geometric pattern. The quilted fabric and knit fabric are sewn together along the edges and capped with a narrow strip of the exterior woven nylon fabric. The blanket measures approximately 70 x 52 inches and features a hood along the top edge and a snap closure under the hood to secure the blanket over the shoulders. The blanket is imported in a nylon drawstring bag printed with the trademark “Smartwool®” and the company’s logo.
In your letter, you suggest the blanket is classified under subheading 6301.90.0030, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
Because the blanket is made up of different fabrics, it cannot be classified solely based on GRI 1.
According to GRI 3(b), mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, shall be classified as if they consisted of the material or component which gives them their essential character. We are of the
opinion that the quilted outer layer, by reason of its construction and design, imparts the essential character of the blanket. The nylon exterior is of synthetic fibers and, therefore, the blanket will be classified under subheading 6301.40.00, HTSUS.
The applicable subheading for the “Camp Wrap Hooded Blanket,” Style SW011451, will be 6301.40.0010, HTSUS, which provides for “Blankets (other than electric blankets) and traveling rugs of synthetic fibers: Woven.” 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