CLA-2-63:OT:RR:NC:N3:349
Mr. Eric Lund
Cascade Mountain Technologies, LLC
8304 Bracken Pl SE, Ste 100
Snoqualmie, WA 98065
RE: The tariff classification of a quilted outdoor blanket from China
Dear Mr. Lund:
In your letter dated July 20, 2021, you requested a tariff classification ruling. In lieu of a sample, photographs of a quilted outdoor blanket were provided with your request.
Item# 1431543, described as an “Adventure Blanket,” is a quilted blanket intended to be used for protection against the cold while camping, attending sporting events and other outdoor activities. The quilted blanket consists of two outer layers of 20 denier “ripstop” nylon woven textile fabrics which have been treated with a water-resistant coating for protection from rain and inclement weather. Between the two outer layers of 100 percent nylon, the blanket is stuffed with 100 percent polyester batting. The rectangular quilted blanket measures 60 x 70 inches and features four thumb loops along the top and bottom side edges which are designed to make the blanket easier to drape and hold over the shoulders of the user while in a standing or sitting position.
In your letter, you suggest the blanket is classified under subheading 6301.40.0010, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
We note that although heading 6301, HTSUS, explicitly excludes furnishing articles of 9404, HTSUS, Headquarters Ruling Letter (“HQ”) 957410, dated February 3, 1995, found that articles that are too small to adequately cover a standard size mattress are not classified under heading 9404, HTSUS. The dimensions of the blanket at issue, in these sizes, are not sufficient to cover a standard size mattress.
The applicable subheading for Item# 1431543, described as an “Adventure Blanket,” 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 rate of duty will be 8.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6301.40.00, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. We note that on December 18, 2019, USTR issued a Federal Register Notice indicating that the additional 15 percent ad valorem duty that was to be imposed was suspended effective December 15, 2019. See 84 Fed. Reg. 69,447 (Dec. 18, 2019). Therefore, the blankets are not currently subject to Section 301 duties.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
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