K86481 K8 Ruling Active

The tariff classification of a decorative flag from China

Issued June 2, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The submitted sample, identified as Item #6027-1024, is a decorative flag that is constructed of 100 percent nylon fabric. It measures approximately 39” high by 14¾” wide and depicts the character Jack from the Disney movie “Nightmare before Christmas.” It has a double-sided design meant to be seen and read from both sides. You ask if this item can be considered a Festive article of Chapter 95, Harmonized Tariff Schedule of the United States (HTS). 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.

CBP rationale

The applicable subheading for the textile flag will be 6307.90.9889, HTS, which provides for other made up textile articles, other.

Full text

NY K86481 June 2, 2004 CLA-2-63:RR:NC:N3:351 K86481 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Lisa Y. Vega-Pravato Customs Analyst Segment Logistics Operations Walt Disney Parks and Resorts Post Office Box 10000 Lake Buena Vista, Florida 32830-1000 RE: The tariff classification of a decorative flag from China Dear Ms. Vega-Pravato: In your letter dated May 25, 2004, you requested a tariff classification ruling. The submitted sample, identified as Item #6027-1024, is a decorative flag that is constructed of 100 percent nylon fabric. It measures approximately 39” high by 14¾” wide and depicts the character Jack from the Disney movie “Nightmare before Christmas.” It has a double-sided design meant to be seen and read from both sides. You ask if this item can be considered a Festive article of Chapter 95, Harmonized Tariff Schedule of the United States (HTS). 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 the textile flag will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The sample will be returned as requested. 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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