The tariff classification of a blanket from China

N295105 March 29, 2018 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020 Mr. Charles Spoto Alba Wheels Up International 1 E. Lincoln Ave. Valley Stream, NY 11580 RE: The tariff classification of a blanket from China Dear Mr. Spoto: In your electronic letter dated March 12, 2018, you requested a tariff classification ruling on behalf of your client, Sutton Home Fashions LLC. The submitted sample identified as style VEL-SH-TH “Velvet Sherpa Throw” will be returned to you. Style VEL-SH-TH “Velvet Sherpa Throw” is a reversible blanket made from 100 percent polyester knit pile fabric. One side is a short pile fabric printed with a butterfly floral motif while the reverse side is a longer “sherpa” fleece fabric. All of the edges are finished with an overcast stitch. The blanket, which measures 50 x 60 inches, will be packaged at importation for retail sale under a crisscrossed hook and loop ribbon and a cardboard headcard on the front. The Explanatory Notes to heading 6301, Harmonized Tariff Schedule of the United States (HTSUS), 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, while you state the principal use is as a decorative furnishing throw for the couch, the instant 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 style VEL-SH-TH “Velvet Sherpa Throw” 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