CLA-2-63:RR:NC:TA:349 G87018
Ms. Diane Burgos
S.J. Stile Associates Ltd.
181 South Franklin Ave.
Valley Stream, NY 11581
RE: The tariff classification of a blanket and pillow cover from China and or Taiwan.
Dear Ms. Burgos:
In your letter dated February 5, 2001 you requested a classification ruling on behalf of Britannica Home Fashions Ltd.
You submitted a sample of a blanket and a pillow cover. The blanket, style number 3851, is made from 100 percent polyester knit fleece fabric. It is orange in color and the edges are finished with a strip of purple fabric cut to resemble a fringe. The blanket measures approximately 50 x 60 inches. The blanket has a circular applique on the front side. The pillow cover, style number 3852, is constructed in the same manner as the blanket. It measures approximately 18 inches square. The cover has an overlapping flap closure on the back and a tulip applique on the front. You indicate in your letter that the pillow cover may be imported unfilled or filled.
The applicable subheading for the blanket will be 6301.40.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers. The duty rate will be 9.8 percent ad valorem.
The applicable subheading for the pillow cover if unfilled will be 6304.91.0040, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted… of man-fibers. The duty rate will be 7.5 percent ad valorem.
The applicable subheading for the pillow cover if filled will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.
The blanket and unfilled pillow cover fall within textile category designation 666. Based upon international textile trade agreements products of China and Taiwan are subject to quota and the requirement of a visa.
Presently, subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 John Hansen at 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division