The tariff classification of blankets and a throw from China

N252762 May 20, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020; 6304.91.0040 Mr. Michael Flynn TJX Companies 770 Cochituate Road Framingham, MA 01701 RE: The tariff classification of blankets and a throw from China Dear Mr. Flynn: In your letter dated April 22, 2014 you requested a tariff classification ruling. The sample will be returned to you as requested. You submitted four samples. Style “Puffy Bubble Green Glow,” referred to as a knit throw, is considered a blanket. The knit blanket is made from 100 percent acrylic yarns. It has a check pattern formed by pile and non-pile sections with small puffs dispersed throughout. The pattern creates insulating air pockets that capture and hold the heat of the body. The warp yarns extend to form a 4 – inch fringe at the ends. It measures 50 x 60 inches. Style “BK-317A,” referred as a knit throw, is considered a blanket. It is made from 100 percent 100 percent acrylic yarns. It features loose twisted fuzzy yarns in an open work knit pattern that form a very soft texture. The texture creates insulating air pockets that capture and hold the heat of the body. The blanket measures 50 x 60 inches. Style “Owool Owls,” referred to as knit throw, is a blanket. The blanket is made from 100 percent acrylic jersey knit fabric. The fabric is yarn dyed with an owl design. All of the sides are finished. The blanket measures 50 x 60 inches. Style “Square Frost PV” is a throw. The throw is comprised of two layers of fabric sewn along the edges. The fabric is made from 100 percent knit polyester. The front layer features a long pile faux fur with a sheared pattern. The back layer is a shorter velour-like knit pile. The throw measures 50 x 70 inches. The applicable subheading for Style “Puffy Bubble Green Glow,” Style “BK-317A” and Style “Owool Owls” 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 duty rate will be 8.5 percent ad valorem. The applicable subheading for Style “Square Frost PV” will be 6304.91.0040, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 5.8 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division