The tariff classification of a blankie comforter attachment from China

N061120 May 20, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of a blankie comforter attachment from China Dear Ms. Kay: In your letter dated May 13, 2009, you requested a tariff classification ruling. The submitted sample is called a “blankie comforter attachment.” It will be used in the assembly of a finished comforter. The front and back panels are constructed of 100% polyester pile fabrics and are sewn together around the edges. It measures approximately 20” x 18”. The blankie has a buttonhole in each corner and will be attached by buttons onto a finished comforter in the United States to enhance the design on the comforter. The front of the item has a printed and embroidered design of a cat and a boy with a three-dimensional stuffed arm. The applicable subheading for the blankie comforter attachment 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. 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 sample will be returned as requested. 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