N011493 N0 Ruling Active

The tariff classification of collages from England and Belgium.

Issued May 30, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9701.90.0000

Headings: 9701

Product description

You have submitted samples of framed five collages (returned herewith). The first, style# 1000J, is made in England and is a framed shirt pocket. The second, style# 1000M, is made in England and consists of fabric bits. Style# 1745, made in Belgium, consists of vintage men’s scarves. Style#1747, made in Belgium, consists of handmade samplers of cotton pieces of tablecloths. The fifth, Style#1750, made in Belgium, consists of a piece of velvet that was originally drapery. Styles 1000M, 1745 and 1747 meet the definition of a collage, that is, bits and pieces assembled as to form a picture, decorative design or motif and glued or mounted to a backing. We cannot rule on Styles 1000J and 1750 as they do not meet this definition. We would need component material breakdowns to issue a ruling.

CBP rationale

The applicable subheading for the collages will be 9701.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Collages and similar decorative plaques, other”.

Full text

N011493 May 30, 2007 CLA-2-97:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9701.90.0000 Mr. Joseph R. Hoffacker Barthco International Inc. The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of collages from England and Belgium. Dear Mr. Hoffacker: In your letter dated May 21, 2007, on behalf of Urban Outfitters, Inc., you requested a tariff classification ruling. You have submitted samples of framed five collages (returned herewith). The first, style# 1000J, is made in England and is a framed shirt pocket. The second, style# 1000M, is made in England and consists of fabric bits. Style# 1745, made in Belgium, consists of vintage men’s scarves. Style#1747, made in Belgium, consists of handmade samplers of cotton pieces of tablecloths. The fifth, Style#1750, made in Belgium, consists of a piece of velvet that was originally drapery. Styles 1000M, 1745 and 1747 meet the definition of a collage, that is, bits and pieces assembled as to form a picture, decorative design or motif and glued or mounted to a backing. We cannot rule on Styles 1000J and 1750 as they do not meet this definition. We would need component material breakdowns to issue a ruling. The applicable subheading for the collages will be 9701.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Collages and similar decorative plaques, other”. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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