3 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N048239 N0 Ruling Active

The tariff classification of a blanket from India

Issued January 13, 2009 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N0 N048239 (January 13, 2009)

Tariff classification

HTS codes: 6301.30.0010

Headings: 6301

Product description

The instant sample, style name Escape, is a blanket. The blanket is made from 100 percent cotton woven fabric. A 2.5 inch wide woven silk fabric binding encloses all four sides. The blanket will be imported in two sizes that include king (110 x 120 inches) and queen (100 x 100 inches). In your letter you suggest classification of this article as other furnishings under subheading 6304.92.0000, HTSUS, due to the large size of the item. Although slightly larger that the usual sizes this item is not so much larger that it can not used as a blanket. It is made in a manner similar to other blankets and based on your reference to the item as king and queen sized blankets we would assume that it will be sold and advertised as a blanket. This item is designed for protection from the cold and will be classified as a blanket.

CBP rationale

The applicable subheading for the blanket will be 6301.30.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blanket (other that electric blankets) and traveling rugs, of cotton… woven.

Full text

N048239 January 13, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.30.0010 Ms. Carly Deane CST, Inc. 3101 Yorkmont Road, Suite 1700 Charlotte, NC 28208 RE: The tariff classification of a blanket from India Dear Ms. Deane: In your letter dated December 23, 2008 you requested a tariff classification ruling on behalf of Revman International. The instant sample, style name Escape, is a blanket. The blanket is made from 100 percent cotton woven fabric. A 2.5 inch wide woven silk fabric binding encloses all four sides. The blanket will be imported in two sizes that include king (110 x 120 inches) and queen (100 x 100 inches). In your letter you suggest classification of this article as other furnishings under subheading 6304.92.0000, HTSUS, due to the large size of the item. Although slightly larger that the usual sizes this item is not so much larger that it can not used as a blanket. It is made in a manner similar to other blankets and based on your reference to the item as king and queen sized blankets we would assume that it will be sold and advertised as a blanket. This item is designed for protection from the cold and will be classified as a blanket. The applicable subheading for the blanket will be 6301.30.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blanket (other that electric blankets) and traveling rugs, of cotton… woven. The rate of duty will be 8.4 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 John Hansen at (646) 733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N048239

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.