The tariff classification of a 4-piece travel set from China

N338259 March 1, 2024 CLA-2-63:OT:RR:NC:N2:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020 Ms. Rebecca Cheung-Tran Macy's Merchandising Group 151 W34th StreetBrooklyn, NY 11224 RE:  The tariff classification of a 4-piece travel set from China Dear Ms. Cheung-Tran: In your letter dated February 15, 2024, you requested a tariff classification ruling.  You provided a sample with your letter.  The sample will be returned to you, as requested. The sample, Item # 32856, style name “Bode,” is a travel set consisting of a blanket, eye mask, hair scrunchie and carrying pouch.  All items are made from 100 percent polyester knit pile fabric.  The rectangular blanket measures 40 X 65 inches and is knit to size and shape in a single layer.  The pile is white on one side with the letters “UGG” knit into the fabric in gray.  The reverse side is of a solid gray pile.  The kidney bean-shaped eye mask measures approximately 4.25 X 8 inches and is constructed from white knit pile fabric on the outer surface, a woven satin fabric on the reverse side, and a polyurethane foam core.  The woven satin fabric is also used as capping along the edges and to cover the attached elastic band that stretches behind the head to hold the mask over the eyes.  The donut-shaped hair scrunchie used as a ponytail holder is made of white knit pile fabric sewn over an elastic band.  The carrying pouch has an outer surface of white knit pile fabric with the letters “UGG” knit into the fabric on one side and a woven satin lining.  It measures approximately 12 X 5.5 X 6.6 inches.  There is an opening that extends from the middle of one end, over the top, to the middle of the other end.  Under the opening, a woven strap, 6-inches in length and 1-inch in width, is sewn to the side seams at one end and can be used as a handle to carry the pouch.  The other end has a 1 ¼ X 1 ¾ inch leather patch with the UGG logo.  The carrying case is used to store and carry the blanket, eye mask and scrunchie during travel.  The same items will be imported under Item # 32855 in a different color combination. You argue that Items # 32855 and # 32856 form sets put up for retail sale provided for under the General Rule of Interpretation (GRI) 3(b).  You further argue that the essential character is imparted by the blanket. We agree.  The components of the set consist of at least two different articles, which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking.  The blanket provides the bulk of the set. The applicable subheading for the travel sets 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. 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/current. 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 kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division