The tariff classification of two 100% polyester weft knit fabrics of loop pile construction cut to rectangles and marketed as blankets from China or Taiwan.

NY L83038 March 23, 2005 CLA-2-60:RR:NC:TA:352 L83038 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Mr. Nicholas D’Andrea Delmar International Inc. 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of two 100% polyester weft knit fabrics of loop pile construction cut to rectangles and marketed as blankets from China or Taiwan. Dear Mr. D’Andrea: In your letter dated March 14, 2005, on behalf of your client Montage Textiles, Inc., you requested a classification ruling. The samples are being returned as requested. The submitted samples, designated as style 9301-BK-070D “No Sew Blanket Set”, are two 100% polyester weft knit fabrics of looped pile construction. Both fabrics have been cut to rectangles measuring approximately 152.4 centimeters by 127 centimeters. They have been brushed heavily on both sides and feature dense fibrous surfaces. One of the fabric panels has been printed and weighs approximately 235 g/m2. The other fabric panel has been dyed a single uniform color and weighs approximately 303 g/m2. The fabric panels will be marketed as a blanket set. Your letter suggests that that the product designated as style 9301-BK-070D “No-Sew Blanket Set” should be classifiable in subheading 6301.40.0020, Harmonized Tariff Schedules of the United States (HTS), under the provision for blankets and traveling rugs of man-made fibers, other. This classification is not appropriate for the products described in their condition as imported. Note 1 to chapter 63 states: Subchapter 1 applies only to made up articles, of any textile fabric. The classification provision suggested for the goods before us for consideration are found in subchapter I of chapter 63. Consequently, the goods that are the subject of this ruling may be classified as suggested only if they are considered both “made up” articles and are formed from textile fabrics. While there is no doubt that each of the items is of a textile fabric, it appears that neither of these items would be considered made-up articles. Note 7 to Section XI states: For the purposes of this section, the expression “made up” means: Cut otherwise than into square or rectangles; Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, blankets); Hemmed or with rolled edges, or with knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means; Cut to size and having undergone a process of drawn thread work; Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); or Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. Since all of the items before us for consideration do not meet the requirements to be considered “made up” within the meaning of Note 7 to Section XI, they cannot be classified in subchapter 1 to chapter 63 and remain fabric for classification purposes under the HTS. The applicable subheading for both fabric panels in the “No-Sew Blanket Set” will be 6001.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted, looped pile fabrics, of man-made fibers. The duty rate will be 17.2 percent ad valorem. Both the fabric panels fall within textile category designation 224. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Alan Tytelman at 646-733-3045. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division