The tariff classification of a blanket from China

N294153 March 2, 2018 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020 Mr. Robin A. Huff JBL Trading LLC DBA Crestmills 43 West 33rd Street, Suite 603 New York, NY 10001 RE: The tariff classification of a blanket from China Dear Mr. Huff: In your electronic letter dated February 6, 2018, you requested a tariff classification ruling. In lieu of a sample, photographs were submitted along with your request. The “Elle Décor Silky Soft Blanket” is made from 100 percent polyester knit pile fabric. The non-pile side is brushed. All of the edges are finished with an overcast stitch. A woven care label is sewn to one side of the blanket. It will be available in three sizes: 60 x 90 inches, 90 x 90 inches, and 102 x 90 inches. The style number will vary by size and color. The blanket will be imported for retail sale packaged under a crisscrossed ribbon and cardboard headcard on the front and back. In your letter you suggest classification of this item under subheading 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), as an other furnishing article. The Explanatory Notes to heading 6301, HTSUS, state, 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 instant item is more specifically associated with the blankets of heading 6301, HTSUS, as its construction seems to suggest an intended utilitarian use of providing protection against the cold. The applicable subheading for the Elle Décor Silky Soft Blanket will be 6301.40.0020, HTSUS, which provides for “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 the 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division