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NY K82951

February 26, 2004
CLA-2-63:RR:NC:TA:349 K82951


TARIFF NO.: 6301.40.0020

Ms. Sandy Dawson
Little Me Childrenswear Company LLC
P.O. Box 1742
Cumberland, MD 21501

RE: The tariff classification of an infant blanket set from China.

Dear Ms. Dawson:

In your letter dated February 2, 2004 you requested a classification ruling.

The instant sample, identified as style number 31446 Pillow Packer, consists of a blanket and pillow cover. Both items are made from 100 percent polyester knit fleece fabric. The blanket measures approximately 30 x 31 inches. The edges are hemmed and finished with a stitch resembling a blanket stitch. One corner of the blanket is embroidered with the head of a deer. The pillow cover is stylized to depict the face of a deer. It is embroidered with eyes, nose, cheeks and a mouth. Ears and antlers are inserted in the side seams. The pillow cover features a partial zipper closure. You indicate that this item will be available in other style numbers such as 21447 depicting a flower and 31445 depicting a sportsball. The blanket and pillow cover will be packaged together for retail sale at time of import.

The blanket and pillow cover meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings (embroidered pillowcases, embroidered flat sheet and a plain fitted sheet). Thy 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 imparts the essential character of the set.

The applicable subheading for the blanket set will be 6301.40.0020, 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 other. The duty rate will be 8.5 percent ad valorem.

The blanket and pillow cover fall within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 646-733-3043.


Robert B. Swierupski

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