The tariff classification of a blanket poncho from China.

N280091 November 7, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.8522 Jeannine Greener, LCB Manager, Import Customs Compliance Eddie Bauer LLC 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of a blanket poncho from China. Dear Mrs. Greener: In your letter dated September 28, 2016, you requested a tariff classification ruling. The sample submitted will be returned to you. The sample submitted is identified on the outer-bag as the “
Stowaway Blanket Poncho” You indicate that the merchandise concerned will be imported under item number 023-0072 at your regular retail stores and that the merchandise concerned will be imported under item number 057-0031 at your outlet stores. The “blanket poncho” is made of 100% polyester, and is filled with 100% polyester weighing 140 grams. The full dimension of the blanket poncho are 48 inches by 82 inches, and weighs 240 grams. The blanket poncho has two snaps that when opened the user can place his or hers head through and wear it like a poncho. The blanket poncho has a zippered pocket located below the neck opening. This item is not water resistant. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. We find that the merchandise concerned, the blanket poncho, has a footing in two headings, 6304, HTSUS, and 9404, HTSUS, and therefore cannot be classified by GRI 1 of the HTSUS. Classification in accordance with GRI 2 is not applicable to the merchandise concerned. GRI 3 (a), HTSUS, provides in relevant part that “the heading which provides the most specific description shall be preferred to headings providing a more general description.” As such, we are of the opinion that the heading in pertinent part for “articles of bedding” (heading 9404, HTSUS) is more specific than the heading for “Other furnishing articles ….” (heading 6304, HTSUS). GRI 6 is implicated, because the subheading for “Pillows, cushions and similar furnishings” is classified in 9404.90.20, HTSUS, and the subheading for “Quilts, eiderdowns, comforters and similar articles” is classified in subheading 9404.90.85, HTSUS. In New York Ruling N275267 dated June 20, 2016, this office found that a “3-in-1 blanket,” which could be used as a wraparound blanket, poncho, picnic seat cushion and stadium seat cushion had no principal use. Consistent with N275267, using GRI 6/GRI 3 (c), it is our position that the merchandise concerned is classified in subheading 9404.90.8522, the [sub]heading occurring last numerically among those [sub]headings which equally merit consideration. The applicable subheading for the “blanket poncho” 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