Allstar imported a polyester fleece textile product that is similar to a blanket, but has sleeves for arms. It was in one size only, measuring 71 54 inches, with sleeves 28 inches long. There was no closure and it was open in the back. The article is referred to in advertising as a "blanket with sleeves" that allows users to "keep hands free." It is marketed for use while reclining or seated, including on an airplane or outside during a sports game. Allstar believed that the article should be classified under Subheading 6301.40.00 as "Blankets and traveling rugs: Other" at 8.5 percent tariff rate. Customs classified the articles under Subheading 6114.30.30 as "Other garments, knitted or crocheted: Of man-made fibers: Other" at 14.9 percent tariff rate. What do you think, are these garments or "enhanced" blankets? On what basis do you make your classification decision? Although these subheadings are eo nomine provisions, do you think the "use" of the article is relevant to its identity?