H305101

HQ H305101 October 5, 2020 OT:RR:CTF:FTM H305101 TSM CATEGORY: Classification TARIFF NO.: 6301.40.00 Ms. Suzanne Lagay Kay Franco Manufacturing Company, Inc. 555 Prospect Street Metuchen, NJ 08840 RE: Tariff classification of certain weighted blankets. Dear Ms. Kay, This is in response to your request, on behalf of Franco Manufacturing Company, Inc., dated July 10, 2019, for a ruling regarding the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of certain weighted blankets. FACTS: The products at issue are two styles of certain solid color weighted blankets, each manufactured in three sizes: 40 x 60 inches, 48 x 72 inches, and 60 x 80 inches. The first style is a solid color blanket with a removable cover; the second style is a solid color blanket without a removable cover. The removable cover is packaged for retail with the cover over the weighted blanket insert. The principal use of the blankets is for warmth and comfort while relaxing for an adult. In your letter, you provided the following description of the first style, identified as solid color weighted blanket with removable cover – AD0258, and constructed as follows: (1) outer cover: front 200 gsm solid coral, back 85 gsm solid microfiber 100% polyester, with 8 ties sewn into the single need seam, invisible zipper construction for closure; (2) inner blanket with loops, with layers top to bottom as follows: (a) front is 85gsm, 100% polyester; (b) lining is 30 gsm nonwoven polyester; (c) fill is composed of: (i) 100 gsm nonresin polyfill, (ii) glass bead diameter .6 mm to .8 mm, and (iii) 100 gsm nonresin polyfill; (d) lining is 30 gsm nonwoven polyester; (e) bottom is 85 gsm solid 100% polyester with a ½ inch self-binding hem. The quilting square is 6 inches by 6 inches, and blanket sizes are 40 x 60 inches, 48 x 72 inches, and 60 x 80 inches. You also provided the following description of the second blanket style, identified as solid color weighted blanket with no removable cover – AD0448, with top to bottom layers and constructed as follows: (a) front is 200 gsm micromink 100% polyester; (b) lining is 30 gsm nonwoven polyester; (c) fill is composed of: (i) 100 gsm nonresin polyfill, (ii) glass bead diameter .6 mm to .8 mm, and (iii) 100 gsm nonresin polyfill; (d) lining is 30 gsm nonwoven polyester; (e) bottom is 200 gsm solid coral fleece, 100% polyester with ½ inch mink self-binding hem, one side brush only. The quilting square is 6 inches by 6 inches, blanket sizes are 40 x 60 inches, 48 x 72 inches, and 60 x 80 inches. ISSUE: What is the tariff classification of the weighted blankets under consideration? LAW AND ANALYSIS: Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 2 provides in pertinent part as follows: (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. GRI 3 states that, when by application of GRI 2(b) goods are prima facie classifiable under two or more headings, classification shall be effected as follows: (a) ...when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods… those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, ...which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. * * * For purposes of tariff classification under GRI 3(b), the term “goods put up in sets for retail sale” carries a specific meaning that is defined in detail by EN (X) to GRI 3(b). Specifically, EN (X) to GRI 3(b) states: (X) For the purpose of this Rule, the term ‘goods put up in sets for retail sale’ shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings . . . ; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). * * * Note 7 to Section XI, which includes Chapters 50-63, provides that: For the purposes of this section, the expression “made up” means: (a) Cut otherwise than into squares or rectangles; (b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets); (c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means; (d) Cut to size and having undergone a process of drawn thread work; (e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); or (f) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. * * * Note 1 to Chapter 63 states that: Subchapter 1 applies only to made up articles, of any textile fabric. In addition, in interpreting the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN to Chapter 63 provides as follows: SubChapter I applies only to made up articles, of any textile fabric. * * * General EN to Chapter 63 provides in relevant part as follows: This Chapter includes: (1) Under headings 63.01 to 63.07 (subChapter I) made up textile articles of any textile fabric (woven or knitted fabric, felt, nonwovens, etc.) which are not more specifically described in other Chapters of Section XI or elsewhere in the Nomenclature. (The expression “made up textile articles” means articles made up in the sense defined in Note 7 to Section XI. * * * EN 63.01 provides in relevant part as follows: Blankets and traveling rugs are usually made of wool, animal hair, cotton or manmade fibers, frequently with a raised pile surface, and generally of thick heavytexture material for protection against the cold. The heading also covers rugs and blankets for cots or prams. Traveling rugs usually have fringes (generally formed by projecting warp or weft threads), but the edges of blankets are normally preserved by blanket stitching or binding. The heading includes fabrics in the piece which, by the simple process of cutting along defined lines

Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”).  GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.  In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.  GRI 2 provides in pertinent part as follows: (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. GRI 3 states that, when by application of GRI 2(b) goods are prima facie classifiable under two or more headings, classification shall be effected as follows: (a) ...when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods… those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.(b) Mixtures, composite goods consisting of different materials or made up of different components, ...which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.* * * For purposes of tariff classification under GRI 3(b), the term “goods put up in sets for retail sale” carries a specific meaning that is defined in detail by EN (X) to GRI 3(b). Specifically, EN (X) to GRI 3(b) states:(X) For