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NY C86791




May 5, 1998

CLA-2-63:RR:NC:TA:349 C86791

CATEGORY: CLASSIFICATION

TARIFF NO.: 6301.40.0010

Mr. Ken Noonan
Textile Arts Marketing Intl.
110 West 40th Street
Suite 1901
New York, NY 10018

RE: The tariff classification of a blanket from Italy.

Dear Mr. Noonan:

In your letter dated March 20, 1998 you requested a tariff classification ruling.

Article no. 2580, is a blanket. The blanket is made from a 25 percent wool, 45 percent acrylic, 25 percent polyester and 5 percent other fiber, jacquard woven fabric. The fabric is brushed on both sides. The blanket measures approximately 137 x 157 centimeters exclusive of a 7 centimeter fringe. The multiple color blanket features a geometric pattern with train and car designs. The blanket is being returned.

In your letter, you indicate that this item will also be imported in rolls. When imported in rolls, sections of the fabric will have an absence of weft threads. The Explanatory Notes to the Harmonized Commodity Description and Coding System, (EN), although not legally binding, are the official interpretation of the tariff at the international level. The EN for heading 63.01 states, in pertinent part, that:

"The heading includes fabrics in the piece which, by the simple process of cutting along defined lines indicated by the absence of weft threads, may be converted into separate articles having the character of finished blankets or travelling rugs."

The rolls of blanket fabric are easily converted into separate fringed blankets and following the above note, the instant rolls of fabric fall within subheading 6301.

The applicable subheading for the blankets and the blankets on rolls will be 6301.40.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers... woven. The rate of duty will be 11.2 percent ad valorem.

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 John Hansen at 212-466-5854.

Sincerely,

Robert B. Swierupski
Director,

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