HQ H303241
OT:RR:CTF:FTM H303241 TSM
Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, New Jersey 08840
RE: The tariff classification of a weighted blanket.
Dear Ms. Kay,
This is in response to your request, on behalf of Franco Manufacturing Co., Inc., dated January 18, 2019, for a ruling regarding the tariff classification of a certain weighted blanket under the Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
The merchandise at issue is a weighted blanket constructed of multiple layers that have been quilted together. The top layer is a 100 percent polyester micro mink knit pile fabric that has been digitally printed with Paw Patrol® cartoon characters. The bottom layer is a 100 percent polyester coral fleece knit pile fabric. The top and bottom layers are both followed by a nonwoven polyester fabric lining. Between these two layers of lining are three layers of fill: (1) a non-resin polyfill; (2) glass beads .6 mm to .8 mm in diameter; and (3) non resin polyfill. All layers are quilted together in 6 x 7 inch blocks. The edges are finished with micro mink self-binding or capping. The blanket measures 30 x 42 inches. The principal use of the weighted blanket is to provide warmth to a child while encouraging relaxation.
ISSUE:
What is the tariff classification of the weighted blanket under consideration?
LAW AND ANALYSIS:
Classification decisions under the HTSUS are 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.
Note 7 to Section XI, which includes Chapters 50-63, provides that:
For the purposes of this section, the expression “made up” means:
(a) Cut otherwise than into squares or rectangles;
(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);
(c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means;
(d) Cut to size and having undergone a process of drawn thread work;
(e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); or
(f) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.
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Note 1 to Chapter 63 states that:
Subchapter 1 applies only to made up articles, of any textile fabric.
In addition, in interpreting the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN to Chapter 63 provides as follows:
Sub Chapter I applies only to made up articles, of any textile fabric.
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General EN to Chapter 63 provides in relevant part as follows:
This Chapter includes:
Under headings 63.01 to 63.07 (sub Chapter I) made up textile articles of any textile fabric (woven or knitted fabric, felt, nonwovens, etc.) which are not more specifically described in other Chapters of Section XI or elsewhere in the Nomenclature. (The expression “made up textile articles” means articles made up in the sense defined in Note 7 to Section XI.
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EN 63.01 provides as follows:
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. The heading also covers rugs and blankets for cots or prams.
Traveling rugs usually have fringes (generally formed by projecting warp or weft threads), but the edges of blankets are normally preserved by blanket stitching or binding.
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 traveling rugs.
Electrically heated blankets are also included in the heading.
The heading does not include:
(a) Specially shaped blankets for covering animals (heading 42.01).
(b) Bedspreads and counterpanes (heading 63.04).
(c) Quilted or stuffed bed coverings of heading 94.04.
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EN 63.04 provides as follows:
This heading covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04, for use in the home, public buildings, theatres, churches, etc., and similar articles used in ships, railway carriages, aircraft, trailer caravans, motor cars, etc.
These articles include wall hangings and textile furnishings for ceremonies (e.g., weddings or funerals); mosquito nets or bed nets (including bed nets specified in Subheading Note 1 to this Chapter); bedspreads (but not including bed coverings of heading 94.04); cushion covers, loose covers for furniture, antimacassars; table covers (other than those having the characteristics of floor coverings see Note 1 to Chapter 57); mantlepiece runners; curtain loops; valances (other than those of heading 63.03).
* * *
The 2019 HTSUS provisions under consideration are as follows:
6301 Blankets and traveling rugs
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6304 Other furnishing articles, excluding those of heading 9404
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At issue is whether the weighted blanket under consideration is classified under heading 6301, HTSUS, as a “blanket,” or under heading 6304, HTSUS, as an “other furnishing article.” First, we note that consistent with Note 7 to Section XI (which includes Chapters 50 – 63) and Note 1 to Chapter 63, referenced above, articles classified in headings 6301 and 6304, HTSUS, must be “made up.” Upon review, we find that the blanket at issue is “made up” within the meaning of Note 7(b) to Section XI, because it is produced in the finished state ready for use without sewing or other working.
Heading 6301, HTSUS, provides for “Blankets and traveling rugs.” The EN to this heading provides in relevant part that blankets of this heading are usually made of, among others, man-made fibers, frequently with a raised pile surface, and generally of thick heavy-texture material for protection against the cold. The EN further provides that heading 6301 does not provide for beadspreads and counterpanes of heading 6304 and quilted or stuffed bed coverings of heading 9404.
Heading 6304, HTSUS, provides for “Other furnishing articles, excluding those of heading 9404.” The EN to this heading provides in relevant part that this heading covers furnishing articles of textile materials, other than those of the preceding headings or of heading 9404. Articles covered by this heading include wall hangings and textile furnishings for ceremonies (e.g., weddings or funerals), mosquito nets or bed nets, beadspreads (not including bed coverings of heading 94.04), cushion covers, loose covers for furniture, antimacassars, table covers, mantelpiece runners, curtain loops and valances.
Upon review, we find that the blanket at issue is classified under heading 6301, HTSUS, which provides for blankets eo nomine. Moreover, consistent with the EN to this heading, the blanket at issue is made of 100 percent polyester, which is a man-made fiber, and its bottom layer has a raised pile surface. With regard to heading 6304, HTSUS, we note that the blanket at issue is not ejusdem generis or of the same kind with the exemplars listed in the EN to that heading.
Based on the foregoing, we conclude that the weighted blanket at issue is classified under heading 6301, HTSUS, and specifically subheading 6301.40.00, HTSUS, which provides for “Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers.”
HOLDING:
By application of GRI 1 and 6, the weighted blanket at issue is classified under heading 6301, HTSUS, and specifically under subheading 6301.40.00, HTSUS, which provides for “Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers.” The 2019 general, column one rate of duty is 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 internet at www.usitc.gov/tata/hts/.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Yuliya A. Gulis, Acting Chief Food, Textiles and Marking Branch