The tariff classification of a blanket set from China

N245464 September 16, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a blanket set from China Dear Ms. Aldinger: In your letter dated August 17, 2013 you requested a tariff classification ruling. The submitted sample, referred to as “Pillow and Throw Set” Item # 9025655, is a retail set consisting of a throw sized blanket and a pillow. The set is held together with a 2 inch wide narrow fabric band that is secured with a hook and loop closure. The blanket is made from 100 percent polyester knit fleece fabric. It is hemmed on all sides and measures approximately 50 x 60 inches. The 11 x 15 inch pillow consists of a pillow form and a cover. The pillow form is made with a non-woven man-made fiber cover and is stuffed with a fiberfill. The cover is made from the same material as the blanket and has an overlapping flap closure on the back. 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 with repacking The throw and pillow meet 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 blanket imparts the essential character of the set. The applicable subheading for the “Pillow and Throw 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, Myles B. Harmon Acting Director National Commodity Specialist Division