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The tariff classification of the “Blanket Buddies” from China
Issued December 22, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N281856 (December 22, 2016)
Tariff classification
HTS codes: 9503.00.0073, 6301.40.0020
Product description
The photographs contained three different variations of plush stuffed figures holding a blanket. Each of the stuffed figures, a fox, a robot, and a puppy measure approximately 9” tall and are constructed of polyester. The 100% polyester knit fleece blanket measures 30 X 40 inches and has hemmed edges. Although referred to as a throw, this item is designed for protection against the cold and is considered a blanket for tariff purposes. You suggest that the plush figure and blanket should be classified together as a toy. Due to the independent nature of the plush figure and blanket, the two items will be classified separately. The product is not considered a set or composite good for tariff purposes since they are easily separated from one another and each may be used alone for distinctly different activities. The stuffed toy animal and blanket are clearly visible as separate and distinct articles.
CBP rationale
a blanket. Each of the stuffed figures, a fox, a robot, and a puppy measure approximately 9” tall and are constructed of polyester. The 100% polyester knit fleece blanket measures 30 X 40 inches and has hemmed edges. Although referred to as a throw, this item is designed for protection against the cold and is considered a blanket for tariff purposes. You suggest that the plush figure and blanket should be classified together as a toy. Due to the independent nature of the plush figure and blanket, the two items will be classified separately. The product is not considered a set or composite good for tariff purposes since they are easily separated from one another and each may be used alone for distinctly different activities. The stuffed toy animal and blanket are clearly visible as separate and distinct articles. The applicable subheading for the stuffed figures will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free. The applicable subheading for the blanket will be 6301.40.0020, HTSUS, which provides for “Blankets (other than electric blankets) and traveling rugs of synthetic fibers.” The general 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 https://hts.usitc.gov/current.
Full text
N281856 December 22, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 6301.40.0020 Ms. Robin Huff JBL Trading LLC 43 West 33rd Street Suite 603 New York, NY 10001 RE: The tariff classification of the “Blanket Buddies” from China Dear Ms. Huff: In your letter submitted December 6, 2016 you requested a tariff classification ruling. Photographs and a description of three CM Kids “Blanket Buddies,” SKU 421008, were received with your inquiry. The photographs contained three different variations of plush stuffed figures holding a blanket. Each of the stuffed figures, a fox, a robot, and a puppy measure approximately 9” tall and are constructed of polyester. The 100% polyester knit fleece blanket measures 30 X 40 inches and has hemmed edges. Although referred to as a throw, this item is designed for protection against the cold and is considered a blanket for tariff purposes. You suggest that the plush figure and blanket should be classified together as a toy. Due to the independent nature of the plush figure and blanket, the two items will be classified separately. The product is not considered a set or composite good for tariff purposes since they are easily separated from one another and each may be used alone for distinctly different activities. The stuffed toy animal and blanket are clearly visible as separate and distinct articles. The applicable subheading for the stuffed figures will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free. The applicable subheading for the blanket will be 6301.40.0020, HTSUS, which provides for “Blankets (other than electric blankets) and traveling rugs of synthetic fibers.” The general 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 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 James Forkan at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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