The tariff classification of decorative banners from Korea.
Issued July 20, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
Product description
Item number 60370 is made of 100 percent nylon woven fabric panel. The panel is hemmed on all sides. Folding down the upper edge of the banner and hemming it has created a sleeve measuring 3-1/2 inches in diameter. This sleeve will function as the mechanism by which the banner will be hung from a pole. The banner depicts a characterized shamrock that has a face of a comical leprechaun with a hat on head. This depiction is outlined in gold and green metallic embroidered stitchings. It also depicts puffed panels cut into shamrocks with gold embroidered stitchings around the edges. Shown across the top is the appliqued words “Happy St. Pat’s.” At the top, orange and green colored streamers are attached to each side. It measures approximately 44”x 28”. Item number 60369 is constructed of dark green 100 percent nylon woven applique fabric panels of shamrocks sewn to a lighter green panel. The panel is hemmed on all sides. The shamrocks are outlined in gold metallic embroidered stitchings. Attached onto the top are three large textile loops. These loops will function as the mechanism by which the banner will be hung from a pole. It measures approximately 44” x 28”. Item number 60366 is made of 100 percent nylon woven fabric panel. The panel is hemmed on all sides. Folding down the upper edge of the banner and hemming it has created a sleeve measuring 3 inches in diameter. This sleeve will function as the mechanism by which the banner will be hung from a pole. This banner depicts applique heads of bunnies with embroidered stitchings outlining the design. It measures approximately 44” x 28’. You have suggested that the instant articles be classified as festive within Chapter 95 based on their design and marketing for “St. Patrick’s Day” and “Easter.” It should be noted, however, that while the court has expanded the interpretation of festive articles, it did not disregard the Chapter Notes to 95. Specifically, Chapter 95 Note 1 (f) excludes from the provision “textile flags
CBP rationale
The applicable subheading for item numbers 60370, 60369 and 60366 will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles .
Full text
NY F88861 July 20, 2000 CLA-2-63:RR:NC:TA:351 F88861 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Mary E. Keller The A.W. Fenton Company Inc. P.O. Box 75029 Cincinnati, OH 45275-0029 RE: The tariff classification of decorative banners from Korea. Dear Ms. Keller: In your letter dated June 20, 2000, on behalf of New Creative Enterprise Inc., Milford, Ohio, you requested a tariff classification ruling. The samples are being returned as requested. The samples submitted are decorative banners, item numbers 60370 (Party Shamrock), 60369 (Shamrock) and 60366 (Peeking Bunnies). Item number 60370 is made of 100 percent nylon woven fabric panel. The panel is hemmed on all sides. Folding down the upper edge of the banner and hemming it has created a sleeve measuring 3-1/2 inches in diameter. This sleeve will function as the mechanism by which the banner will be hung from a pole. The banner depicts a characterized shamrock that has a face of a comical leprechaun with a hat on head. This depiction is outlined in gold and green metallic embroidered stitchings. It also depicts puffed panels cut into shamrocks with gold embroidered stitchings around the edges. Shown across the top is the appliqued words “Happy St. Pat’s.” At the top, orange and green colored streamers are attached to each side. It measures approximately 44”x 28”. Item number 60369 is constructed of dark green 100 percent nylon woven applique fabric panels of shamrocks sewn to a lighter green panel. The panel is hemmed on all sides. The shamrocks are outlined in gold metallic embroidered stitchings. Attached onto the top are three large textile loops. These loops will function as the mechanism by which the banner will be hung from a pole. It measures approximately 44” x 28”. Item number 60366 is made of 100 percent nylon woven fabric panel. The panel is hemmed on all sides. Folding down the upper edge of the banner and hemming it has created a sleeve measuring 3 inches in diameter. This sleeve will function as the mechanism by which the banner will be hung from a pole. This banner depicts applique heads of bunnies with embroidered stitchings outlining the design. It measures approximately 44” x 28’. You have suggested that the instant articles be classified as festive within Chapter 95 based on their design and marketing for “St. Patrick’s Day” and “Easter.” It should be noted, however, that while the court has expanded the interpretation of festive articles, it did not disregard the Chapter Notes to 95. Specifically, Chapter 95 Note 1 (f) excludes from the provision “textile flags or bunting . . . of Chapter 63.” As the submitted samples are constructed like flags, with a double-sided design and a means of attachment to a flagpole, they cannot be considered within Chapter 95. The applicable subheading for item numbers 60370, 60369 and 60366 will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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