CLA-2-63:OT:RR:NC:N3:351
Ms. Tania Balog
Ranko Balo Company
9111 South La Cienega Boulevard, 209
Inglewood, CA 90301
RE: The tariff classification of a quilted outdoor blanket from China
Dear Ms. Balog:
In your letter dated March 25, 2025, you requested a tariff classification ruling on behalf of your client,
Allied Home LLC. A sample of the outdoor blanket was provided with your request and will be retained for
training purposes.
Style# 1796228, described as a “CLB Waterproof Outdoor Blanket” is designed and intended to be used
outdoors to sit or lay on while camping, picnicking, or attending outdoor activities. The blanket consists of
three layers quilted together: a 100 percent polyester woven printed face fabric with water-resistant coating; a
100 percent polyester nonwoven batting middle layer; and a 100 percent polyester woven dyed backing fabric
laminated with a thermoplastic polyurethane (TPU) film. The square shaped blanket measures 72 inches by
72 inches and is bound along the edges with a 100 percent polyester oxford fabric. The blanket is designed
to be rolled up for transport and storage with a hook-and-loop closure. It features a webbed handle, a
removeable, adjustable webbed shoulder strap, two carabiner-like clips, and four webbed loops at each of the
corners intended to be used to secure to the ground, if desired. The blanket is not sold with metal stakes. The
blanket also features a leather patch imprinted with the brand name, Columbia® on the front, bottom, right
corner, and a printed “Columbia®” logo on the textile flap.
You suggested that the outdoor blanket be classified under subheading 6306.90.5000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Tarpaulins, awnings, and sunblinds; tents; sails
for boats, sailboards or landcraft; camping goods: Other: Of other textile materials.” We disagree. The
outdoor blanket is not an item belonging to the class or kind of items enumerated in heading 6306.
The applicable subheading for the outdoor blanket will be 6307.90.9891, HTSUS, which provides for “Other
made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7
percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem
rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in
addition to subheading 6307.90.9891, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to
subheading 6307.90.9891, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent
ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e.,
9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
The HTSUSA is subject to periodic amendment so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent
HTSUSA and the accompanying duty rates are provided on the World Wide Web at
https://hts.usitc.gov/current.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division