CLA-2-63:OT:RR:NC:N3:349
Mr. Mahir Akarsu
Att: Imports RT J4S
TJX Companies, Inc.
770 Cochituate Road
Framingham, MA 01701
RE: The tariff classification of blankets and a throw from China
Dear Mr. Akarsu:
In your letter dated September 20, 2013 you requested a tariff classification ruling.
You submitted four samples. Style BC102B identified as a throw is a knit blanket. It is made from 100 percent polyester. It features a knit zigzag design created by the use of chenille and other yarns. The warp yarns extend beyond the edge to form a 6-inch long self-fringe at the ends. The blanket measures 50 x 70 inches.
Style CX4948 identified as a throw is a woven blanket. It is made from 70 percent polyester and 30 percent acrylic. The use of novelty yarns creates a dispersed textured popcorn-like effect on the surface. The warp yarns extend beyond the edge to form a 4.5-inch knotted fringe at the ends. The blanket measures 50 x 60 inches.
Style CX5061 identified a throw is a woven blanket. It measures 50 x 60 inches. The blanket is made from 96 percent acrylic and 4 percent polyester multi-colored yarns. The warp yarns extend to form a 4.5-inch knotted fringe at the ends.
Style HW13059 is a throw. The faux fur throw consists of two layers of fabric sewn along the edges. One layer of the throw is a knit high pile fabric made from 100 percent acrylic. The other side is a shorter velour-like knit pile fabric made from 100 percent polyester. The throw measures 50 x 60 inches. This throw which you note resembles bear fur will be used as a decorative accent.
In your letter you suggest classification of Style BC102B, Style CX4948 and Style CX5061 under heading 6304, HTSUS, as a throw. 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 samples are 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 Style BC102B 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.
The applicable subheading for Style CX4948 and Style CX5061 will be 6301.40.0010, HTSUS, which provides for blankets and traveling rugs, blankets (other than electric blankets) and traveling rugs, of synthetic fibers, woven. The duty rate will be 8.5 percent ad valorem.
The applicable subheading for Style HW13059 will be 6304.91.0040, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 5.8 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division