CLA-2-63:OT:RR:NC:N3:349
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a blanket set from China
Dear Ms. Trotta:
In your letter dated August 31, 2009 you requested a classification ruling on behalf of Allegro Manufacturing Inc.
The submitted sample, identified as Model #AAZ429000WM (61A354), consists of a blanket and eye mask. One side of the blanket is a knit pile fabric while the reverse side is made from a satin woven fabric. Both fabrics are stated to be composed of 100 percent polyester. The blanket measures 60 x 40 inches. The eye mask is made from the same fiber content as the blanket. The knit pile fabric used on the mask is shorter. The eye mask features an elastic strap. The blanket and eye mask are packaged in separate vinyl bags held together by means of a plastic tag.
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 blanket and eye mask 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. It is our opinion that the blanket imparts the essential character of the set.
The applicable subheading for the blanket set will be 6301.40.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers… other. The rate of duty will be 8.5 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 (646) 733-3043.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division