CLA-2-63:OT:RR:NC:N2: 349
Ms. Nicole Vallee
Costco Wholesale Corporation
999 Lake Drive Issaquah, WA 98059
RE: The tariff classification of a stuffed faux fur blanket from China
Dear Ms. Vallee:
In your letter dated October 8, 2024, you requested a tariff classification ruling. Photographs of the item were provided with your request in lieu of a sample.
Item #1817877, described as a “Frye Brand Arctic Lux Throw (Faux Fur Throw),” is a blanket comprised of an outer surface of 100 percent polyester knit pile fabric. One face fabric is a long faux fur pile fabric and the reverse face is a short pile fabric. A layer of 100 percent polyester filling lies between the two face fabrics. The blanket is sewn along the edges with a knife edge finish and features a brown faux leather polyvinyl patch with the embossed words “FRYE SINCE 1863” sewn on the bottom right corner of the long pile face. The blanket measures 60 x 70 inches. You state that the item is intended to provide warmth to an individual.
The Explanatory Notes to heading 6301, Harmonized Tariff Schedule of the United States (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." Though referred to as a “throw,” based on the foregoing, the Faux Fur Throw is more specifically associated with the blankets of heading 6301, HTSUS, as the material and construction suggest, and as you have stated, the item is used to provide protection against the cold.
The applicable subheading for item #1817877, described as a “Frye Brand Arctic Lux Throw (Faux Fur Throw),” 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division