The tariff classification of a “3-in-1 blanket” from China.

N275267 June 20, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.8522 Billie Chartier Customs & Trade Daily Operations Manager L.L. Bean, Inc. 15 Casco Street Freeport, ME 04033 RE: The tariff classification of a “3-in-1 blanket” from China. Dear Ms. Chartier: In your letter dated April 11, 2016, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The merchandise concerned is identified as the L.L. Bean “3-in-1 Camp Blanket.” The outer and inner shell of the merchandise concerned is made from a nylon fabric, which is insulated with a polyester batting. The merchandise concerned measures 80 inches by 72 inches. The merchandise concerned features an opening to slip over one’s head, two interior slash pockets to be used to wrap the garment around oneself, and an interior pocket at the bottom intended to be used to slip over the end of a sleeping bag. Internet research on similar type goods indicates that the merchandise concerned is an insulated blanket (1) that can convert to a type of poncho (2), or when not used as a blanket or poncho can be utilized as is a type of cushion seat (3) – hence the name, 3-in-1 blanket. Internet research further indicates that the 3-in-1 blanket can be used for tailgating, picnics, camping, outdoor events, emergencies, or in one’s home. Observed internet photos depict uses for the 3-in-1 blanket as a wraparound blanket, poncho, and picnic seat cushion. Other uses not depicted in photo suggest as a stadium seat cushion, for camping, and as an emergency blanket for exposure against cold or where medical treatment warrants such need. In the opinion of this office, we find that camping is one among several uses for the merchandise concerned, and as such, the merchandise concerned has no principal use. Further, we are of the opinion that the merchandise concerned will be utilized as a blanket or seat cushion over that as a type of poncho. Heading 9404 of the Harmonized Tariff Schedule of the United States in pertinent part provides for cushions, and stuffed blankets such as quilts and comforters. Using General Rules of Interpretation (GRIs) to the HTSUS, GRI 6, we find at the subheading level cushions of nylon are provided for at subheading 9404.90.20, HTSUS, and quilts, comforters and similar articles are provided for at subheading 9404.90.85, HTSUS. As the merchandise concerned is utilized alternatively and disparately as a blanket or cushion, we find that no one use prevails over the other. Consequently, with no essential character, the good is classified under GRI 6 in accordance with GRI 3 (c), and is last numerically classified in subheading 9404.90.85, HTSUS. The applicable subheading for the L.L. Bean “3-in-1 Camp Blanket,” having no principal use and no essential character, will be 9404.90.8522 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Other: Other: Quilts, eiderdowns, comforters and similar articles: With outer shell of man-made fibers (666).” The rate of duty will be 12.8% 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 https://hts.usitc.gov/current. 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 Neil H. Levy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division