The tariff classification of a Cuddly Buddies Hooded Wrap Throw Blanket from China

N127837 October 26, 2010 CLA-2-63:RR:OT:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Amy Morgan Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a Cuddly Buddies Hooded Wrap Throw Blanket from China Dear Ms. Morgan: In your letter, you requested a tariff classification ruling. The submitted sample is called a Cuddly Buddies Hooded Wrap Throw Blanket. The hangtag identifies it as item # 548759. It is constructed of 100% knit polyester pile fabric and measures approximately 40" x 50". It features a hood that is sewn onto the top center of the throw; the hood is shaped like a ladybug’s head. It also features on the upper corners two shallow triangle pockets with claws. It also is manufactured as a monkey, dragon, and other characters. The applicable subheading for the Cuddly Buddies Hooded Wrap 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. In your letter you refer to this item as a blanket of heading 6301, HTSUS. However, the Cuddly Buddies Hooded Wrap Throw Blanket is not a blanket for tariff purposes. This novelty item has features, such as a partially padded hood, stuffed hands and whimsical facial features that do more than simply provide protection from the cold. The sample is being returned as requested. 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 the 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