N264205 N2 Ruling Active

The tariff classification of a throw/blanket from China

Issued May 14, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6301.40.0020

Headings: 6301

Product description

As requested the sample is being returned. The instant sample, identified as SKU# 15687701, is a throw/blanket. It is comprised of two layers of knit fleece fabrics. One layer is a red color short pile while the reverse layer is a white color longer pile. The fabrics are made from 100 percent polyester. All of the edges are finished. The throw/blanket measures approximately 50 x 60 inches. 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." Based on the foregoing, the submitted sample is more specifically associated with the blankets of heading 6301, HTSUS, as the construction seems to suggest an intended use against cool weather.

CBP rationale

The applicable subheading for SKU# 15687701 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.

Full text

N264205 May 14, 2015 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020 Ms. Tonja Davenport Dollar General 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of a throw/blanket from China Dear Ms. Davenport: In your letter dated April 23, 2015 you requested a tariff classification ruling. As requested the sample is being returned. The instant sample, identified as SKU# 15687701, is a throw/blanket. It is comprised of two layers of knit fleece fabrics. One layer is a red color short pile while the reverse layer is a white color longer pile. The fabrics are made from 100 percent polyester. All of the edges are finished. The throw/blanket measures approximately 50 x 60 inches. 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." Based on the foregoing, the submitted sample is more specifically associated with the blankets of heading 6301, HTSUS, as the construction seems to suggest an intended use against cool weather. The applicable subheading for SKU# 15687701 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 Stacey Kalkines at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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