Wearable Blanket Company Sues Over Pullover Classification

The Comfy, a wearable blanket imported by the Cozy Comfort Company, should be classified as a blanket rather than a pullover, the importer told the Court of International Trade in a Jan. 21 complaint. Due to its Sherpa interior lining and function as a blanket, The Comfy should be classified under the Harmonized Tariff Schedule subheading for a blanket, the complaint said (Cozy Comfort Company v. United States, CIT #21-00404).

Cozy Comfort imported its entries of The Comfy as blankets under HTS subheading 6301.40.0020, but CBP liquidated them as pullovers under subheading 6110.30.3059. Taking issue with this, Cozy Comfort cited the 2008 CBP publication "What Every Member of the Trade Community Should Know: Classification: Apparel Terminology under the HTSUS." This publication said that heading 6110 excludes garments with a Sherpa lining. Since The Comfy has a Sherpa lining, it should be excluded from this HTS heading, the complaint said.

Failing to get its preferred classification of subheading 6301.40.0020, Cozy Comfort floated two other possibilities. The Comfy could fall under subheading 6307.90.9891, the basket provision for textiles, since it isn't an article of clothing and is made of a textile material that isn't included in other headings of Section XI of CBP's subheading, the company said. The Comfy also could fit under subheading 6114.30.3070, the basket provision for garments, if it is deemed a garment, since it wouldn't fit more specifically under the preceding Chapter 61 headings, the complaint said.