N127995 N1 Ruling Active

The tariff classification of polyester flags from China

Issued October 20, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You submitted two samples of 100% polyester embroidered flags, measuring 28” in width and 40” in height. The first flag design, #A079FA00210, depicts a skeleton with the word “weird” above it. According to you letter, this design number will also include two other styles, a ghost with “Boo to You” and a vampire with the words “Fright Night.” The second flag design, #A079FA00211, depicts a witch with the word “Scary” beneath her. Your letter again mentions additional styles with this same design number, a bat with the word “Haunted” and a black cat with the saying “Happy Halloween.”

CBP rationale

The applicable subheading for the flags will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

N127995 October 20, 2010 CLA-2-63:RR:OT:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of polyester flags from China Dear Mr. Crago-Edwards: In your letter dated October 12, 2010, you requested a tariff classification ruling. You submitted two samples of 100% polyester embroidered flags, measuring 28” in width and 40” in height. The first flag design, #A079FA00210, depicts a skeleton with the word “weird” above it. According to you letter, this design number will also include two other styles, a ghost with “Boo to You” and a vampire with the words “Fright Night.” The second flag design, #A079FA00211, depicts a witch with the word “Scary” beneath her. Your letter again mentions additional styles with this same design number, a bat with the word “Haunted” and a black cat with the saying “Happy Halloween.” The applicable subheading for the flags will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 the 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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