The tariff classification of quilted plush throw from China

N344074 December 2, 2024 CLA-2-63:OT:RR:NC:N2:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020 Ms. Nicole Vallee Costco Wholesale 999 Lake DriveIssaquah, WA 98027 RE:  The tariff classification of quilted plush throw from China Dear Ms. Vallee: In your letter dated November 15, 2024, you requested a tariff classification ruling.  A sample of the product was provided to this office and will be retuned as per your request. Item #1817852, described as a “Boho Luxe Velvet Throw,” is a quilted throw/blanket constructed from two fabrics.  The face side is composed of 100 percent polyester knitted plush fabric and reverse side is composed of 100 percent polyester microfiber woven fabric.  A layer of 100 percent polyester filling lies between the two fabrics.  The three layers are quilted together with a ¾ inch cross pattern spaced approximately 4 inches apart on the diagonal.  The fabrics are dyed a single uniform color.  The throw measures 60 × 70 inches and is finished along the edges with self-fabric binding.  You state that the item is intended to provide warmth to an individual. The applicable subheading for item #1817852, described as a “Boho Luxe Velvet Throw,” will be 6301.40.0020, Harmonized Tariff Schedule of the United States (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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division