The tariff classification of garden banners from China

N222082 July 13, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Alice Liu Atico International, Inc. P.O. Box 14368 Fort Lauderdale, FL 33302 RE: The tariff classification of garden banners from China Dear Ms. Liu: In your letter dated June 13, 2012, you requested a tariff classification ruling. You submitted a sample of a banner, item A026FA01266, made up of 100% polyester fabric that measures 12”W x 18” L. You indicate that the garden banners associated with this item number will be available in a variety of designs and can be hung vertically or horizontally on rods. The applicable subheading for garden banners 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. In your letter you ask whether your merchandise can be considered a flag or banner for tariff purposes, and the difference between banners and flags under HTSUS. Wall banners of man-made fibers are classified in subheading 6307.90.8500, HTSUS, and, unlike the garden flag you have submitted, they have a specific front side, with the reverse meant to hang against a wall. National flags are classified under subheading 6307.98, with United States flags classified under subheading 6307.90.9825, and flags of other nations under subheading 6307.90.9835. Garden flags such as the one subject to this ruling are classified in subheading 6307.90.9889. 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/. Your sample will be returned. 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, Thomas J. Russo Director National Commodity Specialist Division