The tariff classification of a fleece throw from China

NY L80749 November 22, 2004 CLA-2-63:RR:NC:N3:351 L80749 CATEGORY: Classification TARIFF NO.: 6307.90.9889 John F. McManus ITOCHU International Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of a fleece throw from China Dear Mr. McManus: In your letter dated November 8, 2004, you requested a tariff classification ruling. The submitted sample is identified as the “Fleece throw – Cape Version.” Measuring approximately 40” x 50”, it is composed of 100 percent polyester knitted (fleece) fabric (approximately 95 percent of the total weight) with an outer shell of 100 percent polyester woven fabric (approximately 5 percent of total weight). One side of the article contains elastic and the two corners of that side comprise a hook- and-loop closure. You indicate that, while it is not an actual cape, the configuration is devised to allow an individual to drape the article over himself or herself and to close it about their neck. You suggest that it would be used for cold weather protection at outdoor sporting events for both fans and for players on the sidelines, as well as for extra warmth indoors. We also note that it lacks sufficient coverage and finishing details to be considered wearing apparel. It is a multi-purpose item just as suitable as a throw (blanket) or for sitting on as for wearing. The applicable subheading for the fleece throw will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The sample will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division