Trade Court Says 'The Comfy' Is a Pullover, Not a Blanket

The Court of International Trade on June 16 held that The Comfy, a "wearable, oversized item covering the front and back with a hood, sleeves, ribbed cuffs, and a marsupial pocket," is a pullover and not a blanket. Issuing a decision after a five-day bench trial last year, Judge Stephen Vaden concluded that, as a matter of fact, The Comfy doesn't protect against "extreme cold," and the item fits under Harmonized Tariff Schedule heading 6110 as a pullover. Specifically, the item will now be classified under subheading 6110.30.30, dutiable at 32%.