The tariff classification of a blanket from China

N063742 June 18, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020 Ms. Kim Young BDP International, Inc. 2929 Walker Rd. NW, 2nd Floor Grand Rapids, MI 49544 RE: The tariff classification of a blanket from China Dear Ms. Young: In your letter dated June 2, 2009 you requested a classification ruling on behalf of Meijer Distribution. The submitted sample is identified as UPC# 0-86786-8047-6 Item# 2664797 “Christmas Stocking Throw Blanket.” The blanket is made from 100 percent polyester knit fleece fabric. It is comprised of two layers sewn together along the edges with an 18-inch opening in the bottom and a full width opening across the top. The blanket is stylized to resemble a large Christmas stocking. One side of the blanket is appliquéd and embroidered with the phrase “Merry Christmas” and three 4-pointed stars. The user of this item may either cover themselves with the two layer blanket or “wear” it and have the ability to stick their feet out the bottom when necessary. Although decorative, this item functions as blanket for protection against the cold. 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) and traveling rugs, of synthetic fibers… other. The rate of duty will be 8.5 percent ad valorem. However, such classification may be affected by the current litigation in the Court of International Trade (CIT) in Michael Simon Design, Inc. v. United States, Consolidated Case No. 09-00016, and Target Stores v. United States, Case No. 09-00039 (collectively, “Michael Simon II”), in which plaintiffs are challenging the implementation of Note 1(v) to Chapter 95 and Subheading 9817.95.05. Accordingly, upon request, liquidation of entries of this merchandise shall be extended pursuant to 19 C.F.R. 159.12(a) (1) (ii) and (d) (2). A request may cover more than one entry, but each entry must be identified by number. Before an extension expires, you may, in accordance with 19 C.F.R. 159.12(d)(2), request another extension in writing, up to the three year statutory limit for extension of liquidations in 19 C.F.R. 159.12(e). If you do not request that the liquidation of your entries be extended, or the current litigation has not been resolved at the end of the 4-year period from the date of entry, the entry shall be liquidated, with the articles classified under the HTSUS provision indicated in this letter, pursuant to Note 1(v) to Chapter 95, HTSUS. 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