CBP Ruling E82057 — The tariff classification of a textile furnishing from Cambodia.

Tariff classification

Headings: 6304

Product description

The instant sample is a textile furnishing stated to be made from 85 percent silk and 15 percent polyester woven fabric. The item, which you refer to as a wall hanging, measures approximately 31.5 inches square and the warp yarns extend to form a fringe. It features an Ikat design depicting animals, people and other figures. It may be used as a wall decoration or other home furnishing uses. Please note, due to the fact that the wall hanging is constructed of a 85 percent silk and 15 percent polyester fibers, it is classified within a ten digit tariff subheading that provides for furnishings that contain 85 percent or more by weight of silk or silk waste. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The wall hanging may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 85 percent silk and 15 percent polyester blend it may be reclassified by Customs at that time. As requested the wall hanging is being returned to you.

CBP rationale

The applicable subheading for the wall hanging will be 6304.99.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other… other: containing 85 percent or more by weight of silk or silk waste.

Full text

NY E82057 June 10, 1999 CLA-2-63:RR:NC:TA:349 E82057 CATEGORY: Classification TARIFF NO.: 6304.99.6030 Mr. Michele Dunkle Circle International 810-R Oregon Avenue Linthicum, Maryland 21090 RE: The tariff classification of a textile furnishing from Cambodia. Dear Mr. Dunkle: In your letter dated May 10, 1999 you requested a tariff classification ruling on behalf of Ira Dassa. The instant sample is a textile furnishing stated to be made from 85 percent silk and 15 percent polyester woven fabric. The item, which you refer to as a wall hanging, measures approximately 31.5 inches square and the warp yarns extend to form a fringe. It features an Ikat design depicting animals, people and other figures. It may be used as a wall decoration or other home furnishing uses. Please note, due to the fact that the wall hanging is constructed of a 85 percent silk and 15 percent polyester fibers, it is classified within a ten digit tariff subheading that provides for furnishings that contain 85 percent or more by weight of silk or silk waste. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The wall hanging may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 85 percent silk and 15 percent polyester blend it may be reclassified by Customs at that time. As requested the wall hanging is being returned to you. The applicable subheading for the wall hanging will be 6304.99.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other… other: containing 85 percent or more by weight of silk or silk waste. The rate of duty will be 4.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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