CLA-2-63:OT:RR:NC:N3:349
Ms. Melissa Miller
Evenfall Inc.
4646 N. Commercial Ave.
Portland, OR 97217
RE: The tariff classification of quilted blankets from India
Dear Ms. Miller:
In your letter dated February 18, 2021, you requested a tariff classification ruling. In addition to photographs and specification sheets, samples of two quilts were provided. The samples will be returned to you, as requested.
Style 50100, the “Pebble Quilt,” is a 60 x 80 inch plain heavyweight quilted blanket which consists of two continuous rectangles of the same 100 percent hemp woven fabric to form a shell and a lofty inner layer of 100 percent cotton batting. These three layers are hand quilted with cotton thread matching the shell fabric color to form a series of approximately ? inch long lines going in both the horizontal and vertical directions and spaced approximately ½ to ¾ inch apart creating a pebbled effect on the quilt surface. The edges are bound with self-fabric. The sample quilt is a solid white color, but you indicate it may be imported in other solid colors.
Style 50200, the “Kantha Quilt,” is a 60 x 80 inch plain lightweight quilted blanket which consists of two continuous rectangles of the same 100 percent hemp woven fabric to form a shell and an inner layer of 100 percent cotton fabric. These three layers are hand quilted with cotton thread matching the shell fabric color to form a series of approximately ¼ inch stitches spaced less than ? inch apart across the entire width of the surface creating a rough, bumpy surface. The edges of the sample are folded over and hemmed though your specification sheet indicates the edges will be bound with self-fabric. The sample quilt is a solid white color, but you indicate it may be imported in other solid colors.
You state both items will be sold as a “bedding/throw quilt.” Neither quilt suggests it will be used for decorative purposes or appears to have a use other than to provide warmth. The internal layer and subsequent quilting add to the texture and warmth of both quilted blankets.
The applicable subheading for the quilted blankets, as described, will be 6301.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Blankets and traveling rugs: Other blankets and traveling rugs: Other: Other.” The rate of duty will be 7.2 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 the World Wide Web at https://hts.usitc.gov/current.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division