The tariff classification of a stuffed blanket that can be worn as a type of poncho from China.

N296787 May 21, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.8522 Jane L. Taeger Director Brokerage Operations Vandegrift Forwarding Inc. 20 South Charles Street, Suite 501 Baltimore, MD 21201 RE: The tariff classification of a stuffed blanket that can be worn as a type of poncho from China. Dear Ms. Taeger: In your letter dated April 25, 2018, on behalf of Ellery Holdings LLC, you requested a tariff classification ruling. Your client has not provided a model or style number with this item, nor has your client illustrated or depicted how this item will be marketed for sale. Description and a sample were provided. The merchandise concerned is identified as the “Stadium Blanket.” The face of the blanket poncho is made of 100% polyester with box quilting and the underside of the blanket poncho is made of 100% polyester fleece. The blanket poncho is filled with 100% polyester fiber. The face of the blanket poncho has a leopard pattern and the underside of the blanket poncho has a solid brown pattern. The blanket poncho measures approximately 64.5 inches by 55 inches, and is of sufficient size to cover from the shoulders to well below the waist line of an adult or teenager. The blanket poncho zippers-up and closes along the torso of the body covering one’s shoulders to approximately the waist, and has two snaps that close approximately around the waist line forming two sleeves; below the waist line, there are three snaps to close around one’s legs. You suggest classification of this item in subheading 9404.90.8522 of the Harmonized Tariff Schedule of the United States (HTSUS). Classification under the 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. Observation on various internet websites in general describe and depict the “blanket poncho” as a wraparound blanket and poncho, which can be used as an outdoor blanket for camping, stadium events and the like, or as a picnic seat cushion, beach seat cushion and stadium seat cushion, or as an emergency blanket for exposure against cold or where medical treatment warrants such need. A blanket poncho can be internally stuffed or simply a blanket, and may or may not be waterproof or water resistant. We note that the merchandise concerned is not waterproof or water resistant, and would be limited for the most part to dry weather conditions when used for outdoor activities. Its use as a poncho is restricted without being waterproof or water resistant, and therefore we find that the poncho’s use is secondary to that of a quilted blanket or stuffed cushion. In pertinent part, heading 9404, HTSUS, provides for articles of bedding and similar furnishings such as stuffed blankets in the form of quilts and comforters, and cushions. Using GRI 6, we find at the subheading level that polyester cushions are provided for in subheading 9404.90.20, HTSUS, and that polyester 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 cushion or as a blanket, 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. See New York ruling N275267 dated June 20, 2016. The applicable subheading for “Stadium Blanket,” also known in the trade as a “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 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 Neil H. Levy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division