CLA-2-63:OT:RR:NC:N3:349
Ms. Suzanne Lagay Kay
Franco Manufacturing Co., Inc.
555 Prospect Street
Metuchen, NJ 08840-2293
RE: The tariff classification of a blanket and hat from China
Dear Ms. Kay:
In your letter dated April 12, 2013 you requested a classification ruling.
The submitted samples, identified as a Fleece Throw and Polyester Fiber Filled Plush Hat, are a blanket and novelty hat. The blanket is made from 100 percent knit fleece fabric. The blanket is hemmed and stated to measure 50 x 60 inches. It will be printed with a Hello Kitty design and other patterns.
The novelty hat is constructed of 100 percent polyester plush knit fabric. The lined hat resembles Hello Kitty and features stuffed ears, a sewn-on bow and earflaps. The polyester fiber filled hat is secured under the chin by textile chin straps with a hook and loop tab closure. The chin straps are attached to both earflaps and each is embellished with a sewn-on bow.
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; and
(c) are put up in a manner suitable for sale directly to users
without repacking
The blanket and novelty hat do not qualify as "goods put up for retail sale" since they are not put up together to meet a particular need or carry out a specific activity. Each item will be classified separately.
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.
The applicable subheading for the novelty hat will be 6505.00.6090, HTSUS, which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 7 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