CLA-2-63:RR:NC:TA:349 C86791
Mr. Ken Noonan
Textile Arts Marketing Intl.
110 West 40th Street
Suite 1901
New York, NY 10018
RE: The tariff classification of a blanket from Italy.
Dear Mr. Noonan:
In your letter dated March 20, 1998 you requested a tariff
classification ruling.
Article no. 2580, is a blanket. The blanket is made from a
25 percent wool, 45 percent acrylic, 25 percent polyester and 5
percent other fiber, jacquard woven fabric. The fabric is
brushed on both sides. The blanket measures approximately 137 x
157 centimeters exclusive of a 7 centimeter fringe. The multiple
color blanket features a geometric pattern with train and car
designs. The blanket is being returned.
In your letter, you indicate that this item will also be
imported in rolls. When imported in rolls, sections of the
fabric will have an absence of weft threads. The Explanatory
Notes to the Harmonized Commodity Description and Coding System,
(EN), although not legally binding, are the official
interpretation of the tariff at the international level. The EN
for heading 63.01 states, in pertinent part, that:
"The heading includes fabrics in the piece which, by the
simple process of cutting along defined lines indicated by the
absence of weft threads, may be converted into separate articles
having the character of finished blankets or travelling rugs."
The rolls of blanket fabric are easily converted into
separate fringed blankets and following the above note, the
instant rolls of fabric fall within subheading 6301.
The applicable subheading for the blankets and the blankets
on rolls will be 6301.40.0010, Harmonized Tariff Schedule of the
United States (HTS), which provides for blankets and traveling
rugs: blankets (other than electric blankets) and traveling rugs,
of synthetic fibers... woven. The rate of duty will be 11.2
percent ad valorem.
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 John
Hansen at 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division