The tariff classification of a blanket and carry case from China

N003646 December 15, 2006 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020; 4202.92.9026 Maureen Ford Toys “R” Us, Inc. One Geoffrey Way Wayne, New Jersey 07470-2030 RE: The tariff classification of a blanket and carry case from China Dear Ms. Ford: In your letter dated November 21, 2006 you requested a classification ruling. You submitted two samples. The first sample is referred to as TRU #621674 iFlop Twin Stereo Blanket. The blanket is made from synthetic fabrics. One side is a knit fleece and the reverse side a knit pile. All of the edges are finished. One end of the blanket contains two small non-detachable speakers and a plug used to connect an iPod. The essential character of the subject merchandise is imparted by the blanket. The second item, identified as TRU #641639 iFlop Vanity Case, is a carry case for an iPod. The case is made from man-made fiber pile fabric. It features two small non-detachable speakers, a handle and zippered opening. When open the interior contains multiple internal pockets and a plug used to connect an iPod. The essential character of the subject merchandise is imparted by the carry case. In your letter you suggest classification under subheading 8518.29, HTSUS, as loudspeakers. It is the opinion of this office that the blanket and carry case impart the essential character of these items rather that the speakers. The applicable subheading for the blanket will be 6301.40.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blankets and traveling rugs: blankets (other than electric blankets) traveling rugs, of synthetic fibers… other. The duty rate will be 8.5 percent ad valorem. The applicable subheading for the carry case will be 4202.92.9026, HTSUS, which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The duty rate will be 17.6 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/. The blanket falls within textile category 666. The carry case falls within textile category designation 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division