CLA-2-63:OT:RR:NC:N3:349
Ms. Laurel Talan Scapicchio
BJ’s Wholesale Club, Inc.
25 Research Drive
Westborough, MA 01581
RE: The tariff classification of a blanket from China
Dear Ms. Scapicchio:
In your letter dated September 13, 2018, you requested a tariff classification ruling.
A sample was submitted with your letter. The submitted sample will be returned to you, as requested.
The submitted sample, SKU #160147, which you describe as a “Boxed Woven Throw,” consists of two rectangular layers of knit pile fabric sewn along the edges. One layer is a high pile knit fabric made from 100 percent polyester. The other side is a shorter velour-like pile knit fabric also made from 100 percent polyester. The surface of the longer pile side is etched with a repeating chevron pattern. The two layers are sewn together with a single line of straight stitching approximately 2 inches from the knife-edge creating a border effect. The throw will also be imported etched with a cable pattern. The item in either design measures 50 x 70 inches.
In your letter, you suggest classification of these items under subheading 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), as a decorative furnishing rather than as a blanket and state that the article is intended for decorative purposes. 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." The instant sample is more specifically associated with the blankets of heading 6301, HTSUS, rather than a loose furniture covering of heading 6304, HTSUS. The item may not have been intended to provide warmth but its knit pile construction and thick texture suggest a utilitarian use of providing protection against the cold; therefore, the item will be classified under heading 6301, HTSUS, as a blanket.
The applicable subheading for SKU #160147 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