CLA-2-63:OT:RR:NC:N3:349
Ms. Carly Deane
CST, Inc.
3101 Yorkmont Road, Suite 1700
Charlotte, NC 28208
RE: The tariff classification of a blanket from India
Dear Ms. Deane:
In your letter dated December 23, 2008 you requested a tariff classification ruling on behalf of Revman International.
The instant sample, style name Escape, is a blanket. The blanket is made from 100 percent cotton woven fabric. A 2.5 inch wide woven silk fabric binding encloses all four sides. The blanket will be imported in two sizes that include king (110 x 120 inches) and queen (100 x 100 inches).
In your letter you suggest classification of this article as other furnishings under subheading 6304.92.0000, HTSUS, due to the large size of the item. Although slightly larger that the usual sizes this item is not so much larger that it can not used as a blanket. It is made in a manner similar to other blankets and based on your reference to the item as king and queen sized blankets we would assume that it will be sold and advertised as a blanket. This item is designed for protection from the cold and will be classified as a blanket.
The applicable subheading for the blanket will be 6301.30.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blanket (other that electric blankets) and traveling rugs, of cotton… woven. The rate of duty will be 8.4 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 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,
Robert B. Swierupski
Director
National Commodity Specialist Division