The tariff classification of blanket throws from China

N323835 February 9, 2022 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020; 6307.90.9891; 9903.88.15 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of blanket throws from China Dear Mr. Kenny: In your letter dated January 21, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. Photographs of the items were submitted in lieu of samples. Item 694658, described as a knit throw, is a plush blanket which you state is made from 100 percent polyester knit pile fabric. The fabric is printed in two different patterns depicting dogs. The rectangular shaped blanket has hemmed edges and measures 50 x 60 inches. The blanket is marketed under the CVS line of home furnishings. Item 716700, described as a knit throw, is a knit fleece pet throw which you state is made from 100 percent polyester brushed knit fabric. The fabric is printed in five different patterns depicting dogs, paw prints and/or bones. The throw has rounded corners. All of the edges are finished with a blanket stitch. The throw measures 50 x 60 inches. The throw is marketed under the CVS line of pet products for use by pets. The applicable subheading for the plush blanket, Item 694658, will be 6301.40.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers: Other.” The rate of duty will be 8.5 percent ad valorem. The applicable subheading for the pet throw, Item 716700, will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6301.40.0020, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended, effective December 15, 2019, and is not currently applicable. See 84 Fed. Reg. 243 (December 18, 2019). Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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