The tariff classification of a Little Feet Blanket from China

N052230 February 20, 2009 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Kina L. Mendiola IDS USA 2 Panasonic Way North Building, 3/F Secaucus, NJ 07094 RE: The tariff classification of a Little Feet Blanket from China Dear Ms. Mendiola: In your letter dated February 6, 2009, you requested a tariff classification ruling. The submitted sample is identified as a “Little Feet Blanket.” The item is 2-ply; one ply is 100% cotton print woven fabric and the other is 100% polyester napped solid woven fabric. It measures approximately 36”W x 32”H. You state that the item has “feet” added to a blanket to keep a baby warm and is similar to a hooded baby towel that is used to wrap up a baby after a bath. The feet do not allow the baby movement to crawl or walk as a shoe, bootie, or sock would. You state that it is not apparel as it only wraps around the baby without closures. The applicable subheading for the Little Feet Blanket 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% ad valorem. We agree with your statement that the Little Feet Blanket is not wearing apparel. However, we disagree with your suggestion that the proper classification is as a blanket. You make the analogy that since a hooded towel is classified as a towel this footed blanket should be considered a blanket. A hooded towel is simply a lightweight towel with the addition of a small triangular piece of fabric to act as the hood. It may be used as a towel whether or not the hood is used. The Little Feet Blanket is not a standard blanket with a minor addition and it could not be used as a blanket in a crib, cradle or carriage. This is a specially shaped item with individually formed and elasticized feet and partial legs. An infant must be placed into this item for it to be used. It is not a blanket for tariff purposes. 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