The tariff classification of a blanket set from China

N254272 June 20, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020 Ms. Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of a blanket set from China Dear Ms. Kay: In your letter dated June 4, 2014 you requested a tariff classification ruling. The submitted sample, referred to as a Fleece Throw and Polyester Fiber Filled Pillow, is a retail set consisting of a throw sized blanket and a pillow. The set is held together with a 1.5 inch wide ribbon. The blanket is made from 100 percent polyester knit fleece printed fabric. The edges are finished with an overlock stitch. The blanket measures approximately 35 x 45 inches. The outer shell of the pillow is made from 100 percent knit polyester fabric. It is stuffed with a 100 percent polyester fiberfill. The rectangular pillow measures 12 x 15 inches. Sewn to the center front panel is a decorative three dimensional Dora the Explorer character with fully stuffed arms and legs extending from the surface of the pillow. You state that this product will be available in various characters and patterns. 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 blanket 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 blanket 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division