The tariff classification of a plush sherpa throw from China

 N318556 April 12, 2021 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of a plush sherpa throw from China Dear Mr. Kenny: In your letter dated March 29, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. In lieu of a sample, you submitted a photograph of item 608942, “Plush Sherpa Throw,” in six designs. Item 608942, “Plush Sherpa Throw,” is a throw blanket made from 100 percent polyester knit pile fabric. The face side has a short plush pile surface with a winter or holiday motif and the reverse side has a longer “sherpa” pile or fleece. The fabric is dyed, printed or embossed to create each of the six designs. The throw measures 50 x 60 inches and has hemmed edges. It will be packaged at importation for retail sale under a crisscrossed hook and loop ribbon and a cardboard headcard on the front. In your letter, you inquire as to whether the item is classified as a blanket under heading 6301, Harmonized Tariff Schedule of the United States (HTSUS) or a furniture throw of heading 6304, HTSUS. 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." The knit pile surface and fleece construction of item 608942 suggest it is intended for protection against the cold and is, therefore, more specifically associated with the blankets of heading 6301, HTSUS. The applicable subheading for item 608942, “Plush 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