CLA-2-63:OT:RR:NC:N3:349
Ms. Yocasta Pena
Best Brands Home Products
20 West 33rd Street – 5th Floor
New York, NY 10001
RE: The tariff classification of a blanket from China
Dear Ms. Pena:
In your letter dated November 8, 2017, you requested a tariff classification ruling. A sample was submitted with your request. The submitted sample will be retained by this office.
The submitted sample, containing a cardboard insert labeled “Bear Hooded Throw,” is a blanket comprised of two layers of 100 percent polyester knit fabric sewn along the edges. One layer of fabric is a long faux fur knit pile while the reverse is a shorter knit pile. All of the edges are hemmed. A detailed stuffed hood simulating a bear’s face is sewn along the center of the top edge. The stuffed hood features stuffed ears and embroidery forming eyes, a nose and mouth. The top two corners of the blanket feature a triangular piece forming pockets used for the insertion of hands. Attached to the triangular pockets are circular stuffed “paws.” The blanket measures 27 x 52 inches. The blanket in the same materials and construction will also be imported in styles depicting a monster, ladybug, sheep, unicorn, princess and dinosaur.
In your letter you suggest classification of this item under subheading 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), as a throw. 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." Based on the foregoing, the instant sample is more specifically associated with the blankets of heading 6301, HTSUS, as its construction seems to suggest an intended utilitarian use of providing protection against the cold. NY ruling N187623 and HQ ruling H229993 noted.
The applicable subheading for the blanket will be 6301.40.0020, HTSUS, which provides for “Blankets (other than electric blankets) and traveling rugs of synthetic fibers: Other.” The rate of duty will be 8.5 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.
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