HTSUS classification of fleece knit article as blankets | KPMG | GLOBAL
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Trade court: HTSUS classification of fleece knit article as “blankets”

HTSUS classification of fleece knit article as blankets

The U.S. Court of International Trade, on cross-motions for summary judgment, concluded that imports of a polyester fleece knit article—referred to as a “Snuggle®”—were properly liquidated as “blankets” subject to customs duty at 8.5% and not as “other garments, knitted or crocheted” dutiable at 14.9%.


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The case is: Allstar Marketing Group, LLC v. United States, Slip Op. 17-15 (CIT February 10, 2017). Read the trade court’s decision [PDF 274 KB]


At issue in this case was the classification of a polyester fleece knit article referred to as a “Snuggle®” under the Harmonized Tariff Schedule of the United States (HTSUS). Testimony before the trade court included information about how the items were constructed and that retail packaging and television advertising describe the Snuggie® as a “blanket with sleeves.”

The importer asserted that U.S. Customs and Border Protection (CBP) should have classified the imports under HTSUS subheading 6301.40.00 as “blankets” and thus subject to a customs duty of 8.5% ad valorem or alternatively under HTSUS subheading 6307.90.98 as “other made up articles” subject to customs duty at 7% ad valorem.

CBP countered that the imports were properly classified under HTSUS subheading 6114.30.30 as “other garments, knitted or crocheted: of man-made fiber” and subject to customs duty at 14.9% ad valorem.

The trade court granted summary judgment for the importer, finding that the import was properly classified as a blanket.


For more information, contact a professional with KPMG’s Trade & Customs practice:

Douglas Zuvich | +1 (312) 665-1022 |

Andrew Siciliano | +1 (631) 425-6057 |

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