OT:RR:CTF:FTM H305101 TSM
Ms. Suzanne Lagay Kay
Franco Manufacturing Company, Inc.
555 Prospect Street
Metuchen, NJ 08840
RE: Tariff classification of certain weighted blankets.
Dear Ms. Kay,
This is in response to your request, on behalf of Franco Manufacturing Company, Inc., dated July 10, 2019, for a ruling regarding the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of certain weighted blankets.
FACTS:
The products at issue are two styles of certain solid color weighted blankets, each manufactured in three sizes: 40 x 60 inches, 48 x 72 inches, and 60 x 80 inches. The first style is a solid color blanket with a removable cover; the second style is a solid color blanket without a removable cover. The removable cover is packaged for retail with the cover over the weighted blanket insert. The principal use of the blankets is for warmth and comfort while relaxing for an adult.
In your letter, you provided the following description of the first style, identified as solid color weighted blanket with removable cover – AD0258, and constructed as follows: (1) outer cover: front 200 gsm solid coral, back 85 gsm solid microfiber 100% polyester, with 8 ties sewn into the single need seam, invisible zipper construction for closure; (2) inner blanket with loops, with layers top to bottom as follows: (a) front is 85gsm, 100% polyester; (b) lining is 30 gsm nonwoven polyester; (c) fill is composed of: (i) 100 gsm nonresin polyfill, (ii) glass bead diameter .6 mm to .8 mm, and (iii) 100 gsm nonresin polyfill; (d) lining is 30 gsm nonwoven polyester; (e) bottom is 85 gsm solid 100% polyester with a ½ inch self-binding hem. The quilting square is 6 inches by 6 inches, and blanket sizes are 40 x 60 inches, 48 x 72 inches, and 60 x 80 inches.
You also provided the following description of the second blanket style, identified as solid color weighted blanket with no removable cover – AD0448, with top to bottom layers and constructed as follows: (a) front is 200 gsm micromink 100% polyester; (b) lining is 30 gsm nonwoven polyester; (c) fill is composed of: (i) 100 gsm nonresin polyfill, (ii) glass bead diameter .6 mm to .8 mm, and (iii) 100 gsm nonresin polyfill; (d) lining is 30 gsm nonwoven polyester; (e) bottom is 200 gsm solid coral fleece, 100% polyester with ½ inch mink self-binding hem, one side brush only. The quilting square is 6 inches by 6 inches, blanket sizes are 40 x 60 inches, 48 x 72 inches, and 60 x 80 inches.
ISSUE:
What is the tariff classification of the weighted blankets 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.
GRI 2 provides in pertinent part as follows:
(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
GRI 3 states that, when by application of GRI 2(b) goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
(a) ...when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods… those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, ...which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
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For purposes of tariff classification under GRI 3(b), the term “goods put up in sets for retail sale” carries a specific meaning that is defined in detail by EN (X) to GRI 3(b). Specifically, EN (X) to GRI 3(b) states:
(X) For the purpose of this Rule, the term ‘goods put up in sets for retail sale’ shall be taken to mean goods which:
(a) consist of at least two different articles which are, prima facie, classifiable in different headings . . . ;
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).
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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:
(1) 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 in relevant part 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 63.02 provides in relevant part as follows:
These articles are usually made of cotton or flax, but sometimes also of hemp, ramie or man made fibres, etc.; they are normally of a kind suitable for laundering. They include:
(1) Bed linen, e.g., sheets, pillowcases, bolster cases, eiderdown cases and mattress covers.
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EN 63.04 provides in relevant part 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).
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EN 94.04 provides in relevant part as follows:
This heading covers:
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(B) Articles of bedding and similar furnishing which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibres, etc.), or are of cellular rubber or plastics (whether or not covered with woven fabric, plastics, etc.). For example:
(1) Mattresses, including mattresses with a metal frame.
(2) Quilts and bedspreads (including counterpanes, and also quilts for baby carriages), eiderdowns and duvets (whether of down or any other filling), mattress protectors (a kind of thin mattress placed between the mattress itself and the mattress support), bolsters, pillows, cushions, pouffes, etc.
(3) Sleeping bags.
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This heading also excludes:
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(d) Blankets (heading 63.01).
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The 2020 HTSUS provisions under consideration are as follows:
6301 Blankets and traveling rugs
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6302 Bed linen, table linen, toilet linen and kitchen linen
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6304 Other furnishing articles, excluding those of heading 9404
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9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
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Tariff classification of weighted blankets without removable covers
At issue is whether the weighted blankets under consideration are classified under heading 6301, HTSUS, as “blankets,” heading 6304, HTSUS, as “other furnishing articles,” or heading 9404, HTSUS, as “articles of bedding and similar furnishing.” 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 blankets at issue are “made up” within the meaning of Note 7(b) to Section XI, HTSUS, because they are 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 bedspreads 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, bedspreads (not including bed coverings of heading 94.04), cushion covers, loose covers for furniture, antimacassars, table covers, mantelpiece runners, curtain loops and valances. The blankets at issue are not ejusdem generis or of the same kind with the exemplars listed in the EN to heading 6304, HTSUS, and are not covered eo nomine by this heading.
Heading 9404, HTSUS, provides in relevant part for “[A]rticles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.” The EN to this heading provides in relevant part that this heading covers, for example, quilts and bedspreads (including counterpanes, and also quilts for baby carriages), eiderdowns and duvets (whether of down or any other filling), mattress protectors (a kind of thin mattress placed between the mattress itself and the mattress support), bolsters, pillows, cushions, pouffes, etc.
Upon review, we find that while heading 9404, HTSUS, provides for “quilts,” it does not cover blankets, which are one of the two named exemplars of heading 6301, HTSUS. This finding is consistent with EN (d) to heading 9404, which also indicates that blankets are not articles of bedding that are classifiable under heading 9404, and that they are more specifically provided for under heading 6301. In Headquarters Ruling Letter (“HQ”) 957480, dated April 14, 1995, CBP found that to be considered “bedding” of heading 9404, an article must serve a primary function of covering a bed sufficiently so as to make its usage as “bedding” practicable. In fact, CBP conferred with numerous mattress and bed linen manufacturers in the United States, and determined that there are standard commercial sizes for mattresses and bed coverings. The standard sizes are as follows:
Mattress Sizes Quilts and Bedspread Sizes
Twin 39” X 75” 66” X 86”
Full 54” X 75” 81” X 86”
Queen 60” X 80” 86” X 86”
King 78” X 80” 100” X 90”
Accordingly, any purported quilt that is significantly more or less than the aforementioned standard quilt sizes will not fit a standard size mattress properly. Moreover, if the alleged quilt significantly deviates from the standard mattress size, it will fail to perform a fundamental purpose of a quilt, i.e., to adequately cover a bed. Therefore, the classification of quilts, as articles of bedding, is generally affected by shape and/or size, and an examination of whether their dimensions conform to the size of a standard mattress upon which they would primarily be used is necessary. See HQ 957410, dated February 3, 1995 (quilts and bedspreads that are too small to adequately cover standard size mattresses are not classified under heading 9404, HTSUS).
Upon review, we find that the weighted blankets at issue, sized 40” x 60”, 48” x 72”, and 60” x 80”, are too small to cover any of the standard size mattresses, and therefore are not articles of bedding classified under heading 9404, HTSUS. Moreover, although the term “quilt” is not defined in the relevant chapter, section, or explanatory notes, we find that the subject blankets differ from quilts. This finding is supported by the definition of the term “quilt,” found in the Cambridge Dictionary, which provides that a “quilt” is “a decorative cover for a bed” or “a covering for a bed, made of two layers of cloth with a layer of soft filling between them, and stitched in lines or patterns through all the layers.” Implicit in these definitions is the understanding that quilts are composed of soft materials, such as fabrics and soft fillings. In contrast, the Collins Dictionary defines “weighted blanket” as “a blanket filled with, for example, glass beads to lend extra weight; said to help relieve stress, insomnia, etc.” The weighted blankets at issue meet this definition, containing glass beads measuring .6 mm to .8 mm in diameter.
Upon review, we find that the weighted blankets at issue are classified under heading 6301, HTSUS, which provides for blankets eo nomine and generally covers all types of blankets, including weighted blankets. See HQ H303241, dated May 7, 2019 (classifying weighted blankets under heading 6301, HTSUS). More specifically, because they are made of 100 percent polyester, which is a man-made fiber, the blankets at issue are classified under subheading 6301.40.00, HTSUS, which provides for “Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers.”
Tariff classification of weighted blankets with removable covers
With regard to the weighted blankets imported with removable covers, constructed of 100% polyester, we note that the weighted blankets and the blanket covers are two different articles, which are, prima facie, classifiable in different headings. While the weighted blankets are classified under heading 6301, HTSUS, the blanket covers are classified under heading 6302, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen.” Upon review, we find that since the blankets and blanket covers at issue are packaged together for retail, they are “goods put up for retail sale” classified by application of GRI 3(b). Specifically, they are classified as if they consisted of the material or component, which gives them their essential character.
Consistent with the guidance provided by the courts and the ENs to GRI 3, we find that the blankets, which are indispensable to the structure of the retail sets, determine the essential character of the sets. The role of the blanket covers is ancillary to that of the blankets. Accordingly, we conclude that the weighted blankets imported with removable covers are also 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 blankets at issue, imported with or without blanket covers, are 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 2020 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, Chief Food, Textiles and Marking Branch