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HQ 957643




May 18, 1995
CLA-2 R:C:T 957643 CAB

CATEGORY: CLASSIFICATION

TARIFF NO: 6301.20.0010

Margaret R. Polito, Esq.
Neville, Peterson & Williams
80 Broad Street
34th Floor
New York, NY 10004

RE: Classification of a blanket; Heading 6301 v. Heading 6304; Heading 6302

Dear Ms. Polito:

This is in response to your inquiry of January 31, 1994, requesting a tariff classification ruling on behalf of Westpoint Stevens, Inc., for merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for examination.

FACTS:

The submitted sample is referred to by the importer as a furnishing throw. The article is constructed of 78 percent mohair and 22 percent wool woven fabric, measures approximately 69 X 51 inches, has two inches of fringe on two sides, has a brushed surface, and a large leather label sewn onto one side. The article is made from brightly colored yarn that is woven into a geometric pattern.

You state that the importer contemplates importing the subject article from Scotland, Italy or South Africa. The anticipated port of entry is Charleston, South Carolina, although other ports may also be used.

ISSUE:

Whether the subject merchandise is classifiable under Heading 6304, HTSUSA, or Heading 6301, HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

The subject merchandise is potentially classifiable under Heading 6304, HTSUSA, or alternatively, Heading 6301, HTSUSA.

Heading 6304, HTSUSA, provides for other textile furnishing articles, excluding those of Heading 9404, HTSUSA. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the nomenclature at the international level. The EN to Heading 6304, HTSUSA, state, in pertinent part:

These articles include wall hangings and textile furnishings for ceremonies (e.g., weddings or funeral); mosquito nets; bedspreads (but not including bed coverings of heading 94.04) cushion covers, loose covers for furniture, * * *.

Usually, Customs classifies an article under Heading 6304, HTSUSA, as a furniture throw if the general appearance of the article is that of a decorative article; it has multiple purposes (i.e., furniture cover or wall hanging), and the dimensions significantly deviate from standard commercial size bed linen. These articles are generally constructed with a rod pocket or loops to facilitate hanging them on the wall for decorative purposes.

Heading 6301, HTSUSA, is the provision for blankets and traveling rugs. The EN to Heading 6301, HTSUSA, state the following, in pertinent part:

Blankets and travelling rugs are usually made of wool, animal hair, cotton or man-made fibres, frequently with a raised pile surface, and generally of thick heavy-texture material for protection against the cold * * *.

In your submission, you assert that the merchandise at issue is properly classifiable under Heading 6304, HTSUSA, as a throw, or alternatively, Heading 6302, HTSUSA, as other bed linen. You specifically state the following:

The dimensions of the throw render it unfit for use as a traditional bed blanket, because it is too small to fit on any bed, including a twin bed. * * *[T]he throw at issue has two contemplated uses. First, it can be placed on top of a bed that already is fully made up. In this use, the throw serves a purely decorative purpose and it can be placed on any size bed. Alternatively, the throw can be placed on other types of furniture, such as couches and sofas, in order to add color to a living room, den or any other room.

Customs does not agree with your assertion that the subject merchandise is classifiable in either of the proposed tariff headings. Your statement implies that the article is not classifiable as a blanket under Heading 6301, HTSUSA, since its dimensions do not conform with standard bed linen sizes and would not fit on any bed. However, the EN which Customs refers to when interpreting the tariff make no mention of an article being precluded from classification under Heading 6301, HTSUSA, because irregular measurements prevent it from fitting on standard size mattresses.

When Customs examines the subject merchandise in light of the EN to Heading 6301, HTSUSA, it seems to fit squarely within the provision for blankets, Heading 6301, HTSUSA. The subject article is constructed of wool and mohair heavy in texture which render the article thick enough to protect the user against the cold. Therefore, the subject article is classifiable under Heading 6301, HTSUSA, as a blanket.

You contend that if the subject article is not classifiable under Heading 6304, HTSUSA, that in the alternative it is classifiable under Heading 6302, HTSUSA, as other bed linen. "Bed linen" is described in the EN to Heading 6302, HTSUSA, as including "sheets, pillow cases, bolster cases, eiderdown cases and mattress covers." Clearly, the subject article does not resemble any of the enumerated exemplars of bed linen classifiable under Heading 6302, HTSUSA, in accordance with the EN. The submitted sample is more specifically associated with the blankets of Heading 6301, HTSUSA, as its heavy texture seems to suggest an intended use against cool weather.

You cite New York Ruling Letter (NYRL) 887907, dated July 23, 1993, as evidence that the subject merchandise is classifiable as a throw under Heading 6304, HTSUSA. In NYRL 887907, Customs classified an article constructed of a 100 percent acrylic felt, backed with a cotton woven fabric, and measuring 84 X 85 « inches under Heading 6304, HTSUSA. Customs stated the article, "could be used as a cover for furniture, as a lap blanket, or for other home furnishing purposes." Customs believes that the throw of NYRL 887907 is distinguishable from the article in this case. The subject article is made of mohair and wool material heavy enough in texture to protect the user from the cold. There was no mention in NYRL 887907 of the subject article being heavy in texture or suitable for protection against the cold and without having a sample of the article, Customs is unable to determine that the merchandise in both cases warrant classification under the same heading.

HOLDING:

Based on the foregoing, the subject article is classifiable in subheading 6301.20.0010, HTSUSA, which provides blankets (other than electric blankets) and traveling rugs, of wool or fine animal hair; not over 3 meters in length. The applicable rate of duty is 13.5 percent ad valorem plus 4 cents per kilogram. The textile restraint category is 464.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, The Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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