N053832 N0 Ruling Active

The tariff classification of wall hangings from China

Issued March 16, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.93.0000

Headings: 6304

Product description

The submitted samples, identified as Item 692480, are wall hangings. The wall hangings are comprised of an approximately 12 x 4 inch wooden sign and two stuffed textile scarecrows. The scarecrows are made from various polyester fabrics. Adhered to the front of the wooden sign is a decorated textile fabric with a greeting. One greeting reads “Welcome” while the other reads “Happy Harvest”. Two stuffed fabric heads, torso, hands and arms of scarecrows are glued to the upper back of the sign. Two pairs of legs are attached to the bottom back of the sign. The scarecrows have straw like hair with a decorated textile hat. A wire is secured to the sides of the wooden sign used to attach the wall hanging to the wall.

CBP rationale

The applicable subheading for the wall hangings will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers.

Full text

N053832 March 16, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Ms. Una Gauther Barthco International Inc. 2200 Broening Highway, Suite 200 Baltimore, Maryland 21224 RE: The tariff classification of wall hangings from China Dear Ms. Gauther: In your letter dated February 23, 2009 you requested a tariff classification ruling on behalf of CVS Pharmacy. The submitted samples, identified as Item 692480, are wall hangings. The wall hangings are comprised of an approximately 12 x 4 inch wooden sign and two stuffed textile scarecrows. The scarecrows are made from various polyester fabrics. Adhered to the front of the wooden sign is a decorated textile fabric with a greeting. One greeting reads “Welcome” while the other reads “Happy Harvest”. Two stuffed fabric heads, torso, hands and arms of scarecrows are glued to the upper back of the sign. Two pairs of legs are attached to the bottom back of the sign. The scarecrows have straw like hair with a decorated textile hat. A wire is secured to the sides of the wooden sign used to attach the wall hanging to the wall. The applicable subheading for the wall hangings will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent ad valorem. 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 John Hansen at (646) 733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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