The tariff classification of a travel set from China

N112419 July 13, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020 Ms. Heather Fust Stafford Textiles Limited 2200 Lakeshore Blvd., W. Suite 308 Toronto, Ontario M8V 1A4 RE: The tariff classification of a travel set from China Dear Ms. Fust: In your letter dated June 24, 2010 you requested a classification ruling. The submitted sample, identified as a travel set, consists of a blanket and eye mask packaged in a bag. The blanket and travel bag are made from 100 percent polyester knit fleece fabric. The blanket measures approximately 29 x 50 inches and is hemmed on all four sides. One side of the eye mask is made from a polyester knit fleece fabric with a satin woven fabric on the reverse side. It contains a small amount of fiberfill. The eye mask which measures 7.5 x 4 inches features an elastic strap used to hold the mask in place. The blanket and eye mask are packed in a knit fleece zippered bag. The bag is sized to contain and store the blanket and eye mask.  The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking   The travel set meets the qualifications of "goods put up in sets for retail sale." The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The essential character is imparted by the blanket. The applicable subheading for the travel set 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. 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