CLA-2-63:OT:RR:NC:N3:349
Ms. Lisa Abbott
RR 1 Box 210
Bunch, OK 74931
RE: The tariff classification of a blanket from China
Dear Ms. Abbott:
In your letter dated September 6, 2012 you requested a classification ruling.
The submitted prototype sample, identified as “GoZzz,” is a blanket. It is comprised of two layers of knit pile fabrics. One layer is a brushed fleece while the reverse layer is a longer pile. The fabrics are made from 100 percent polyester. A diamond stitch goes through the two layers holding them in place. The blanket does not contain a filler. All of the edges are finished with an overlock stitch and the blanket has rounded corners. One end of the blanket layer features a pocket that measures approximately 15 x 18.5 inches. The blanket folds into the pocket creating a 15 x 18.5 inch pillow. Unfolded it measures approximately 50 x 60 inches.
The blanket includes a removable detailed stuffed head depicting a bear’s face. When unfolded or folded the small 6 x 9 inch head attaches to the blanket by means of a hook and loop fastener. The blanket features appliquéd paws at the corners and a small stuffed tail. These features repeat when it is in the folded and pocketed state. When folded the blanket contains a hook and loop strap allowing it be folded in half and secured. The head and blanket are considered a composite good with the blanket providing the essential character.
The Explanatory Notes to heading 6301, Harmonized Tariff Schedule of the United States, state the following, in pertinent part: "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." Based on the foregoing, the instant sample is more specifically associated with the blankets of heading 6301, HTSUS, as the construction seems to suggest an intended use against cool weather.
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 rate of duty 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division