I88163 I8 Ruling Active

The tariff classification of tapestries from France.

Issued November 27, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.92.0000, 6304.99.1500

Headings: 6304

Product description

The tapestries will be made from a jacquard woven fabric. The fabric will be composed of various fiber blends. One blend will be composed of 94-95 percent cotton and 4-5 percent polyester. The second blend will be composed of 43 percent wool, 35 percent cotton, 17 percent viscose and 5 percent polyester. The third blend will be composed 70 percent cotton and 30 percent viscose. The tapestries will range in size from 19 x 32 inches to 106 x 142 inches. The tapestries have a secondary fabric backing. All of the edges are hemmed. The top portion will have a rod pocket.

CBP rationale

The applicable subheading for the tapestries in chief weight 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 applicable subheading for the tapestries in chief weight wool will be 6304.99.1500, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: wall hangings of wool or fine animal hair: other.

Full text

NY I88163 November 27, 2002 CLA-2-63:RR:NC:TA:349 I88163 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 6304.99.1500 Ms. Courtney Keppelman Maison Exceptionnelle 49 King Road, Suite 100 Cochranville, PA 19330 RE: The tariff classification of tapestries from France. Dear Ms. Keppelman: In your letter dated November 4, 2002 you requested a tariff classification ruling. You will be importing tapestries. Samples of the tapestries were not submitted. The tapestries will be made from a jacquard woven fabric. The fabric will be composed of various fiber blends. One blend will be composed of 94-95 percent cotton and 4-5 percent polyester. The second blend will be composed of 43 percent wool, 35 percent cotton, 17 percent viscose and 5 percent polyester. The third blend will be composed 70 percent cotton and 30 percent viscose. The tapestries will range in size from 19 x 32 inches to 106 x 142 inches. The tapestries have a secondary fabric backing. All of the edges are hemmed. The top portion will have a rod pocket. The applicable subheading for the tapestries in chief weight 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 6.5 percent ad valorem. The applicable subheading for the tapestries in chief weight wool will be 6304.99.1500, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: wall hangings of wool or fine animal hair: other. The duty rate will be 11.6 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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