CLA-2-63:OT:RR:NC:N2:349
Ms. Kristina Barry
GDLSK LLP
599 Lexington Avenue, FL 36 New York, NY 10022
RE: The tariff classification of baby blankets from China
Dear Ms. Barry:
In your letter dated June 20, 2024, you requested a tariff classification ruling on behalf of your client, Toby & Company. A sample was provided with the request and will be retained for training purposes.
The sample, identified by the retail packaging as Blankets 3-Piece Set, consists of three baby blankets which you state are made from 66 percent polyester, 29 percent rayon and 5 percent spandex. Two of the blankets are made of printed, lightweight, finely knit jersey fabric. One blanket is printed with a leaf motif and the other is printed with a dinosaur and leaf motif. The third blanket is made from dyed, lightweight, waffle knit fabric. The edges of the three blankets are finished with an overlock stitch and the corners are rounded. Each blanket measures approximately 30 X 40 inches.
In your ruling request, you suggest the set is classified under 6301.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Blankets and traveling rugs: Other blankets and traveling rugs: Of artificial fibers. We disagree.
Section XI Subheading Note 2(A), HTSUS, provides:
Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 consisting of the same textile materials.
The pertinent portions of Note 2 of Section XI are as follows:
(A) Goods classifiable in chapters 50 to 55 . . . and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material.
Polyester is stated to predominate by weight over the other textile materials in each of the blankets in the 3-piece set. Polyester is not an artificial material but rather a synthetic material, per Chapter 54 Note 1, HTSUS.
The applicable subheading for the 3-piece blanket set will be 6301.40.0020, HTSUS, which provides for Blankets and traveling rugs: 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division