CLA-2-63:OT:RR:NC:N2:349
Ms. Krisanne Stecklair
Geodis
5101 South Broad Street Philadelphia, PA 19112
RE: The tariff classification of an electric wearable blanket from China
Dear Ms. Stecklair:
In your letter dated July 13, 2023, you requested a tariff classification ruling on behalf of your client, QVC. A sample of the product was provided to this office and will be retained for training purposes.
Item #H435016, described as a “Berkshire Luxury Weight Heated Wearable Throw,” is an electric blanket with four heat level settings. The product is composed of two layers: 100 percent polyester plush knit pile fabric on one side and 100 percent sherpa fleece knit pile fabric on the other side. The blanket has a cape-like design with pockets below the waist on the plush knit side when worn, as intended. It is oblong in shape with rounded corners and a narrow 35 inch long “U” shaped opening cut from the front bottom edge through the center to allow the blanket to drape down the back and over both shoulders. The blanket contains warming wires throughout sewn in place between the two layers. The warming wires connect to a touch control button on the lower right front and a cord connector on the lower right back. The blanket measures 58 × 64 inches and has hemmed edges. A power cord that connects to the cord connector is included.
Although referred to as a “cape/wrap” in your request, the item is not considered wearing apparel for classification purposes. In your letter you question whether this item would be considered an electric blanket under heading 6301, Harmonized Tariff Schedule of the United States (HTSUS), or a throw under heading 6304, HTSUS. The Explanatory Notes to heading 6301, HTSUS, 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….Electrically heated blankets are also included in the heading.” The instant sample is more specifically associated with the blankets of heading 6301, HTSUS, rather than a loose furniture covering of heading 6304, HTSUS. This throw will be classified as a blanket due to its composition, design and use for protection against the cold.
The applicable subheading for Item #H435016, described as a “Berkshire Luxury Weight Heated Wearable Throw,” will be 6301.10.0000, HTSUS, which provides for “Blankets and traveling rugs: Electric blankets.” The rate of duty will be 11.4 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division