CLA-2-63:OT:RR:NC:N3:351

Mary Reynics
Prestige Toy Corporation
140 Route 17N
Suite 269
Paramus, NJ 07652

RE: The tariff classification of a cuddle blankie from China

Dear Ms. Reynics:

In a letter to this office you requested a tariff classification ruling.

The submitted sample is a round cuddle blankie (Style Number 9912) that measures approximately 12” in diameter. The front features a lion face design with fabric tabs around the edge and the back is made of terrycloth. It is constructed of textile fabric that consists of 38% polyester velour, 38% polyester , 7% T/C (65% polyester/35% cotton), 5% polyester terrycloth, 5% polyester ice velour, 5% polyester satin, and 2% polyester tricot.

Although you describe this item as a toy, it is actually more like a security blanket. It is not designed principally for amusement or for warmth.

The applicable subheading for the cuddle blankie will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/.

The sample will be returned as requested.

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 Mitchel Bayer at (646) 733-3102.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division