CLA-2-63:OT:RR:NC:N3:349
Ms. Elizabeth McGuffin
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37214
RE: The tariff classification of throws from India
Dear Ms. McGuffin:
In your letter dated August 17, 2020, you requested a tariff classification ruling for three styles of throws. Samples were provided with your request. The samples will be retained.
The item which you refer to as Style A, bearing Universal Product Code (UPC) 430001402877, is a solid color pink throw. It is made from a lightweight 100 percent cotton woven fabric. The weave alternates approximately every ¼ of an inch between a plain and twill weave. After weaving, additional yarns are inserted creating four lines and nine zig zags of cut pile, each approximately ¼ inch wide and spanning the entire width on the face side of the throw. The warp yarns extend to form a 3-inch self-fringe at the ends and the sides are hemmed. The throw measures 50 x 60 inches.
Style B, bearing UPC 430001402822, is a throw. You state it is made from 90 percent cotton and 10 percent polyester woven fabric; however, it is marked 100 percent cotton. The lightweight, loosely woven fabric features a yarn dyed striped pattern in both the warp and weft. The warp yarns extend to form a 3-inch self-fringe at the ends and the sides are hemmed. The throw measures 50 x 60 inches.
Style C, bearing UPC 430001402884, is a throw. It is made from 70 percent cotton and 30 percent polyester woven fabric. The loosely woven plain weave fabric features a thicker 3-ply, twisted, dyed yarn inserted in the weft approximately every 1? inch creating a raised stripe decorative effect on the face side of the throw. The warp yarns extend to form a 3-inch self-fringe at the ends and the sides are hemmed. The throw measures 50 x 60 inches.
It is noted that the care instructions for all three styles indicate the items should be hand washed in cold and line dried. It further states “Do not bleach. Do not Iron. Do not tumble dry.”
In your ruling request, you question whether the throws are appropriately classified under heading 6301, Harmonized Tariff Schedule (HTSUS), as blankets or under heading 6304, HTSUS, as other furnishing articles. Due to their construction, it is our opinion that these items are more specifically associated with decorative furnishings of heading 6304, HTSUS.
The applicable subheading for the throws will be 6304.92.0000, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of cotton.” The rate of duty will be 6.3 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