N181418 N1 Ruling Active

The tariff classification of wall hangings from China

Issued September 15, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.93.0000

Headings: 6304

Product description

The submitted samples are textile wall hangings (Sample 1 and Sample 2). The wall hangings are comprised of embroidered doilies, a wooden spoon and a metal ring. The doilies made from polyester woven fabric are folded and glued to the wooden spoon. The metal ring creates a halo and is used to hang the items from a wall. Although “Sample 2” is suggested as a “holiday design” it lacks readily identifiable Christmas motifs that would limit its use to Christmas only.

CBP rationale

The applicable subheading for the wall hanging 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

N181418 September 15, 2011 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. Mike Coligure Unique Gifts Company Inc. PO Box 552 Lawrence, PA 15055 RE: The tariff classification of wall hangings from China Dear Mr. Coligure: In your letter dated August 18, 2011 you requested a classification ruling. The submitted samples are textile wall hangings (Sample 1 and Sample 2). The wall hangings are comprised of embroidered doilies, a wooden spoon and a metal ring. The doilies made from polyester woven fabric are folded and glued to the wooden spoon. The metal ring creates a halo and is used to hang the items from a wall. Although “Sample 2” is suggested as a “holiday design” it lacks readily identifiable Christmas motifs that would limit its use to Christmas only. The applicable subheading for the wall hanging 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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