CLA-2-63:OT:RR:NC:N3:349

Sir or Madam
Global Resources International, Inc.
4142 Industry Way
Flowery Branch, GA 30542

RE: The tariff classification of a blanket, jacket, boot liner, cap and mitten from China

Dear Sir or Madam:

In your letter dated August 11, 2011 you requested a tariff classification ruling.

The submitted sample is a blanket. You will also be importing a jacket, boot liner, cap and mitten. Samples of these items were not submitted with your request. The blanket is made from three layers of fabric. The top and bottom layers are made from a polyvinyl alcohol non-woven fabric. The middle layer is made from a cellulose non-woven fabric. The edges of the blanket are capped and it has rounded corners. Stitching in the form of swirls holds all three fabric layers. This item is not considered to be the quilted or stuffed bed coverings of heading 9404. It is designed for protection against the cold.

The applicable subheading for the blanket 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 duty rate will be 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Your inquiry does not provide enough information for us to give a classification ruling on jacket, boot liner, cap and mitten. Your request for a classification ruling should include a sample of each item, style number and use of the item. Is the boot liner a separately applied sole? When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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