The tariff classification of yard flags from China

N261090 February 24, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Peggy O’Brien Amscan Incorporated 25 Green Pond Road, Suite 1 Rockaway, NJ 07866 RE: The tariff classification of yard flags from China Dear Ms. O’Brien: In your letter dated January 16, 2015, you requested a tariff classification ruling. You have submitted two samples of items marketed as Feather Flag Yard Stakes. Each feather shaped flag is made from 100 percent polyester fabric and imported with a 4 piece plastic stake. The flags are designed with a sleeve on the left side through which the stake is threaded and a tab on the bottom of the flag to secure the flag in place. Once assembled, the Feather Flag Yard Stake stands approximately 4 feet tall and is used to decorate the yard. Item 190392 depicts a leprechaun sitting on a pot of gold under a rainbow and features a shamrock tail. Item 190296 depicts a ghost among two Jack O’ Lanterns and features a vampire bat hanging from the top of the ghost which hangs down to the side. The design on both flags is printed on one side. You suggest that because these items are printed on only one side, they are considered banners and classified under subheading 9505.90. However, based on the overall presentation of the items, this office considers the Feather Flag Yard Stakes to be flags which are excluded from Chapter 95 under Chapter Note 1(f). See New York Ruling N237218. The applicable subheading for the Feather Flag Yard Stakes will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as requested. 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division