The tariff classification of a woman’s wearable blanket from China

N061295 June 1, 2009 CLA-2-61:OT:RR:E:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Aileen Juarez GMA Accessories Inc. 3 Empire Blvd. South Hackensack, NJ 07606 RE: The tariff classification of a woman’s wearable blanket from China Dear Ms. Juarez: In your letter dated May 18, 2009, you requested a classification ruling. A photograph of style 2262 was submitted showing a woman’s blanket with sleeves. It is described as being constructed from100 percent polyester fleece knit fabric. It is rectangular in shape and measures 71 inches long and 57 inches wide. The coverage extends from the shoulders to below the feet and has a full back opening without any means of closure. It features loose fitting long sleeves. You suggest classification as a blanket (6301.40.00) or as other garments of other fibers (6114.90.90). The presence of sleeves precludes classification as a blanket in HTSUS subheading 6301.40.00. Classification under 6114.90.90 as a garment of other fibers is precluded because it is specifically provided for in 6114.30.30 as a garment of man-made fibers. The applicable subheading for style 2262 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers, other, other, women’s or girls’. The duty rate will be 14.9 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division