The tariff classification of a throw/blanket from China

N215319 May 18, 2012 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020 Ms. Cinny Lee E&E Co., Ltd 45875 Northport Loop East Fremont, CA 94538 RE: The tariff classification of a throw/blanket from China Dear Ms. Lee: In your letter dated April 23, 2012 you requested a classification ruling. The submitted samples, identified as Sample 1 “Long Fur Throw” and Sample 2 “Micro Raschel Throw,” are throw/blankets. Both items are made from 100 percent polyester knit fabrics. The face layer of Sample 1 features a long pile while the back layer has a shorter pile. All of the edges are finished and it measures 50 x 60 inches. The face of Sample 2 features a printed plaid design with a plain Sherpa type back. It has rounded corners and the edges are finished with a version of a blanket stitch. It measures 50 x 60 inches. You indicate that the use of these items is to provide warmth while relaxing and other activities. The Explanatory Notes to heading 6301, Harmonized Tariff Schedule of the United States, state the following, in pertinent part: "Blankets and traveling rugs are usually made of wool, animal hair, cotton or man-made fibers, frequently with a raised pile surface, and generally of thick heavy-texture material for protection against the cold." Based on the foregoing, the instant samples are more specifically associated with the blankets of heading 6301, HTSUS, as the construction seems to suggest an intended use against cool weather. The applicable subheading for the throws/blankets 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, Thomas J. Russo Director National Commodity Specialist Division