The tariff classification of an infant’s blankie from China or Taiwan

NY M81305 March 24, 2006 CLA-2-63:RR:NC:N3:351 M81305 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Barry Malloy Colorado Trading & Clothing Company 1390 Lawrence Street Suite 400 Denver, CO 80204 RE: The tariff classification of an infant’s blankie from China or Taiwan Dear Mr. Malloy: In your letter dated March 17, 2006, you requested a tariff classification ruling. The submitted sample is identified as the “Cuddle Fleece Nappy with Poly Satin Hem” (Style #CC5067). It measures approximately 15” x 15”. You state that the top layer of the item is made of 100% polyester knit coral fleece with polka dot pattern and the bottom layer is made of 100% woven satin polyester which is also used to create the 1½” satin hem, which is attached by means of a single needle topstitch. You indicate that the item is intended to be used by an infant or child to cuddle up with as it is too small to be used as a blanket. The applicable subheading for the cuddle fleece nappy will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division