CLA-2-63:OT:RR:NC:N3:351
Mr. Alexander Mironov
Mimi Blankets
30 Miranda Place
Melba
Australia
RE: The tariff classification of bib-shaped textile coverings from China
Dear Mr. Mironov:
In your letter dated February 19, 2026, you requested a tariff classification ruling. Samples were provided to
this office and will be retained for training purposes.
The submitted sample, “Sun Protection UPF 50+ Blanket” size medium, is an oversized bib-shaped textile
covering with a neck opening and rounded corners, specifically intended for use by individuals with
permanent or chronic physical disabilities while using a mobility device such as a wheelchair, power chair,
stroller, or tilt-in-space model. The covering is composed of a single layer of 55 percent nylon and 45
percent polyester knit fabric providing UV 50+ sun protection. The covering features an adjustable neck
opening, approximately 15 inches wide, with three sets of snap buttons at each side of the neckline that
allows for a more secure fit. When worn, the covering drapes approximately 11 inches from the rear neckline
to the upper back and approximately 38 inches from the front neckline to the bottom front edge. It also
includes two sets of bilateral self-fabric adjustable straps with snap buttons permanently sewn on both sides
of the covering to secure the covering to a mobility device. You state the neckline is finished with 95 percent
polyester and 5 percent cotton woven binding fabric. The covering is intended to provide full coverage from
the shoulders to the ankles when in a seated position. The covering is available in two colors: blue and
purple; and four sizes: Small (39 ¼ x 29 ½ inches), Medium (56 x 39 ¼ inches), Large (63 x 41 ¾ inches),
and XL (70 ¾ x 41 ¾ inches).
The submitted sample, “Summer Rain Poncho” size medium, is a two-piece set that includes an oversized
bib-shaped textile covering with a neck opening, rounded corners, and a detachable adjustable hood,
specifically intended for use by individuals with permanent or chronic physical disabilities while using a
mobility device such as a wheelchair, power chair, stroller, or tilt-in-space model. The covering and
detachable hood are comprised of two layers. The face side is of 100 percent polyester woven printed fabric
laminated with a thermoplastic polyurethane (TPU) film. Each item is backed with 100 percent polyester
woven bleached fabric. The covering features an adjustable neck opening, approximately 15 inches wide,
with two sets of snap buttons at each side of the neckline that allows for a more secure fit and five snap
buttons for the hood to be attached to the covering. When worn, the covering drapes approximately 23
inches from the rear neckline to the upper back and approximately 39 ½ inches from the front neckline to the
bottom front edge. The covering also includes a 15 ½ inch wide zippered pocket just below the rear neckline
and three sets of bilateral self-fabric adjustable straps with snap buttons permanently sewn on both sides of
the covering to secure the covering to a mobility device. You state the edges of the neckline on the covering
are finished with 95 percent polyester and 5 percent cotton woven binding fabric. The covering is intended to
provide full coverage from the shoulders to the ankles when in a seated position. The hood has two sets of
snap buttons to secure the hood under the chin. The covering and detachable hood are available in four sizes:
Small (covering: 51 ¼ x 29 ½ inches and hood: 10 ¼ X 10 inches), Medium (covering: 67 ¾ x 39 ½ inches
and hood: 11 ½ x 12 ½ inches), Large (covering: 74 ¾ x 41 ¾ inches and hood: 12 ½ x 13 inches ), and XL
(covering: 82 ¾ x 41 ¾ inches and hood: 12 ½ x 13 inches).
You have suggested that the “Sun Protection UPF 50+ Blanket” and “Summer Rain Poncho” should be
classified under subheading 6301.40.1000, Harmonized Tariff Schedule of the United States, (HTSUS). We
disagree. First, subheading 6301.40.1000, HTSUS is not a valid tariff number. We assume you intended to
indicate subheading 6301.40.0010, HTSUS, which provides for “Blankets and traveling rugs: Other blankets
and traveling rugs: Of artificial fibers.” Moreover, neither the Sun Protection Blanket nor the Rain Poncho is
designed to provide warmth and do not have the essential character of blankets provided for under heading
6301, HTSUS.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the
official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI)
3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to
mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different
headings; (b) consist of products or articles put together to meet a particular need or carry out a specific
activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or
cases or on boards).” Sets are classified according to the component, or components taken together, which
can be regarded as conferring on the set its essential character.
The “Summer Rain Poncho” consisting of a covering (heading 6307) and detachable hood (heading 6505)
meet the qualification of “goods put up in sets for retail sales.” The set consists of at least two different
articles which are, prima facie, classifiable in different headings. They are put up together to meet a
particular need or carry out a specific activity, and they are packed for sale directly to users without
repackaging. The covering imparts the essential character of the set.
The applicable subheading for the “Sun Protection UPF 50+ Blanket” and “Summer Rain Poncho” 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.
In your ruling request, you suggested a secondary classification under subheading 9817.00.96, HTSUS, for
the “Sun Protection UPF 50+ Blanket” and “Summer Rain Poncho” as articles specially designed or adapted
for the use by the chronically or permanently disable or handicapped persons. HTSUS Chapter 98,
Subchapter 17, U.S. Note 4(a), states that the term “blind or other physically or mentally handicapped
persons” includes any person suffering from a permanent or chronic physical or mental impairment which
substantially limits one or more major life activities, such as caring for one’s self, performing manual tasks,
walking, seeing, hearing, speaking, breathing, learning, or working. The coverings will be placed on an
individual with permanent or chronic physical disabilities while using a mobility device. Based on the
information supplied, it is the opinion of this office that a secondary classification will apply for the “Sun
Protection UPF 50+ Blanket” and “Summer Rain Poncho” under subheading 9817.00.96, HTSUS, as
“Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally
handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb
prosthetics) that are specially designed or adapted for use in the foregoing article: Other.” The rate of duty is
free.
We note that the retail cardboard packaging in which the sample was provided was not marked with the
country of origin and the sample itself has a sewn in label with “Designed in Australia” on the front and
“Made in China” on the back. Be advised, the marking statute, section 304, Tariff Act of 1930, as amended
(19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported
into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the
article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the
English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is
considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it
without strain.
Thus, the retail packaging must reflect the country of origin as China and the sewn in label should reflect
“Designed in Australia” and “Made in China” on the same face.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division