The tariff classification of a blanket from China

N238449 March 8, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020 Mr. David Larson Kohl’s, Inc. N36 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a blanket from China Dear Mr. Larsen: In your letter dated February 8, 2013 you requested a classification ruling. The submitted sample, referred to as JB Animal pillow throw blanket item # PLS1208072-A, is a blanket. It is made from 100 percent polyester knit pile fabric. The blanket will measure 50 x 40 inches and is hemmed on all sides. The center of the blanket features a large whimsical applique of the front and back of a frog. A zipper tape is sewn along the edge of the knit pile fabric applique. When the blanket is folded correctly and zippered closed it creates an approximately 13 x 16 inch pillow-like item. The frog’s eyes and feet are the only sections that contain polyester filling. The item is considered a blanket for tariff purposes. 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. 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