The tariff classification of a Sherpa throw from China

N239853 April 11, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020 Mr. David Larson Kohl’s Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a Sherpa throw from China Dear Mr. Larson: In your letter dated March 14, 2013 you requested a tariff classification ruling. The submitted a sample of a “Sherpa Throw” also referred to as the Polyester Printed Decorative throw style SO13BDSHTW03 is considered a blanket. It is made from two 100 percent polyester knit pile fabrics that have been bonded together. One side has a short velour-like pile printed with a plaid design. The other side has a longer “sherpa” pile or fleece. This throw or blanket measures approximately 50 x 60 inches, has rounded corners and is finished with a version of a blanket stitch. In your letter you suggest classification under 6304.91.0040, HTSUS, as a decorative furnishing rather than a blanket stating that the article is not intended to provide warmth. We disagree. 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." The instant sample is more specifically associated with the blankets of heading 6301, HTSUS, rather than a loose furniture covering of heading 6304, HTSUS. It may not have been intended to provide warmth but its knit pile construction, fleece surface and thick texture creates insulating air pockets that capture and hold the heat of the body. This throw will be classified as a blanket due to its apparent use for protection against cool weather. The applicable subheading for the throw/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