CLA-2-63:OT:RR:NC:N3:349
Ms. Carly Deane
CST, Inc.
3101 Yorkmont Road
Charlotte, NC 28208
RE: The tariff classification of a blanket and pillow set from Pakistan
Dear Ms. Deane:
In your letter dated April 27, 2009 you requested a tariff classification ruling on behalf of Revman International.
The submitted sample, identified as style name “CO Sweatshirt Throw and Pillow”, is a retail set consisting of a throw sized blanket and pillow. The set is held together with a 2 inch wide narrow fabric band that is secured with a hook and loop closure. An attached cord states “100 percent cotton sweatshirt throw & bonus pillow.” The pillow measures approximately 13.5 inches square. The outer surface is a knit fabric. It is stuffed with a fiber fill. The throw measures 50 x 70 inches. It is made from 100 percent cotton knit fabric. The fabric is napped (brushed) on one side. The napped side is folded over to form a 2 inch hem on all four sides. There is a small grey Columbia Sportswear Company logo located in the bottom right hand corner of the throw. This throw is considered a blanket.
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means 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;
(c) are put up in a manner suitable for sale directly to users with repacking
The throw and pillow meet the qualifications of "goods put up in sets for retail sale." The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking.
In your letter you suggest that this set be classified as a retail set under heading 9404.90, HTSUS. It is our opinion that the essential character of the set can not be determined and it should be classified under the heading that occurs last in numerical order following GRI 3( c ). You note that a previous throw and pillows set were classified in that manner. The previous set, NY Ruling J82116, consisted of a slightly smaller chenille throw and two 18-inch square fringed pillows. The instant sample is not similar. It is our opinion that the blanket/throw imparts the essential character of this blanket/throw and pillow set.
.
The applicable subheading for the set will be 6301.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of cotton, other. The duty rate will be 8.4 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 (646) 733-3043.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division