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NY M82561

May 12, 2006

CLA-2-39:RR:NC:N2:221 M82561


TARIFF NO.: 3924.90.5500

Ms. Sherry Sampson
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001

RE: The tariff classification of flocked foam plastic blankets from China.

Dear Ms. Sampson:

In your letter dated April 6, 2006, you requested a tariff classification ruling.

The sample submitted with your request, described as a nylon blanket, has a five-layer construction. The innermost layer is a mesh scrim. There is a layer of cellular polyurethane plastic sheeting on each side of the mesh scrim. Each layer of plastic sheeting is then covered with nylon flock that is glued to the surface of the sheeting. The blanket is hemmed on all sides. Style 48203 is a twin size blanket. Style 48204 is a full/queen size blanket. Style 48205 is a king size blanket. All of the blankets are identified as code BBI6G.

You suggest classification in subheading 6301.40.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blankets of synthetic fibers. Legal Note 1 to Chapter 63 states that Subchapter 1 of Chapter 63 applies only to made up articles, of any textile fabric. Flock is a textile material, but is not a textile fabric. Material consisting of cellular plastic sheeting covered with flock is classifiable in chapter 39.

The applicable subheading for the flocked foam plastic blankets will be 3924.90.5500, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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