The tariff classification of a wall hanging from Hong Kong.

NY H84988 August 22, 2001 CLA-2-63:RR:NC:TA:349 H84988 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 6304.93.0000 Mr. Chiu Hung Ng Shenzhen International Carpet Mfg. (H.K.) Co. Ltd. 99 Wellington Street Central, Hong Kong RE: The tariff classification of a wall hanging from Hong Kong. Dear Mr. Chiu Hung Ng: In your letter dated August 6, 2001 you requested a classification ruling. You submitted a catalogue of wall hangings and a representative sample. The woven fabric front panels of the wall hangings are completely embroidered with various scenes, designs and characters. The submitted sample measures approximately 16 inches square and features an embroidered oriental dragon design. A layer of plastic foam is placed between the embroidered front panel and a woven fabric back panel. The top of the wall hanging features a wooden dowel with a cord used to hang the item from a wall. The bottom is finished with an approximately 5 inch long knotted fringe. You did not indicate the fiber content of the wall hangings. For the purpose of this ruling it is assumed that the ground fabric will be either of cotton or of synthetic fibers and that the embroidery is composed of wool and/or acrylic yarns. In referring to products of Chapters 56 to 63, Section XI subheading note 2(B)(c) states in part that “In the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account.” The ground fabric of the front panel will be either of cotton or of a synthetic fiber and the wall hangings will be classified as such. The applicable subheading for the wall hangings with a base fabric of cotton will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.6 percent ad valorem. The applicable subheading for the wall hangings with a base fabric of synthetic fiber will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.7 percent ad valorem. The of cotton wall hangings fall within textile category designation 369. The of synthetic fiber wall hangings fall within textile category designation 666. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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