The tariff classification of blankets from China

N299884 September 7, 2018 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020 Ms. Laurel Talan Scapicchio BJ’s Wholesale Club, Inc. 25 Research Drive Westborough, MA 01581 RE: The tariff classification of blankets from China Dear Ms. Scapicchio: In your electronic letter dated August 8, 2018, you requested a tariff classification ruling. Upon receipt of your letter, our office received two samples. The submitted samples, both identified as SKU# 164288, will be retained by this office. Both samples submitted of SKU# 164288, which you describe as “Luxury Hanging Throws,” are comprised of outer layers of 100 percent polyester knit fabric. Sample 1 is comprised of three layers: a long faux fur knit pile fabric on the face; a layer of polyester batting and a shorter pile knit fabric on the back. The three layers are quilted together with a single line of straight stitching approximately 4 inches from the edge creating a border effect. Sample 2 is comprised of two layers: a short pile knit fabric on the face and a longer pile knit Sherpa-type material on the reverse side. The two layers are quilted together with single line of straight stitching approximately 4 inches from the edge creating a border effect. Both articles feature a knife edge finish and measure 60 x 70 inches. They are separately packaged and imported hanging on a 10 inch black wooden hanger. A cardboard insert is attached to the front and back of the hanging blankets. You state in your letter that the intended use of each blanket is to protect an individual against the cold. In your letter, you suggest classification of these items under subheading 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), as a throw. The Explanatory Notes to heading 6301, 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." Additionally, neither item is considered to be a quilted or stuffed bed covering of heading 9404. Based on the foregoing, the instant samples are more specifically associated with the blankets of heading 6301, HTSUS, as the construction seems to suggest an intended utilitarian use of providing protection against the cold. The applicable subheading for both samples 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