The tariff classification of handmade decorative wall hanging from Poland

N363613August 12, 2026CLA-2-63:OT:RR:NC:N2:349
CATEGORY: Classification
TARIFF NO.: 6304.92.0000
Ms. Renata GontarczykRenartgiftsKopernika 59Belzyce 24-200PolandRE: The tariff classification of handmade decorative wall hanging from PolandDear Ms. Gontarczyk:In your letter dated
July 24, 2026
, you requested a tariff classification ruling for a handmade decorative wallhanging. In lieu of a sample, photographs were submitted with your request.The subject article is described as a “Handmade Decorative Wall Sign.” The sign is composed of steel wirethreaded through a cotton tubular braid. The wire is bent and twisted to form words, e.g. “Book Nook” or aperson’s name, and shapes, e.g. an animal or other motif. Th nternal metal wire is entirely concealed ei and is used solely to maintain the structural shape of the .within the tubular braiddesign Adhesive is used tojoin different colors in the design and to close the ends. You state because each product is handmade andpersonalized, dimensions vary based on the design and/or number of letters, though most measure roughly 8hese lightweight decorations mount directly to the wallto 16 inches in height and 8 to 24 inches in width. Tusing small nails, adhesive hooks, or mounting tape.The product functions purely as awall n indoor decoration and is sold exclusively online through Etsy, social media, and the Renartgifts brand website.In your request, you suggest that the should be classified under “Handmade Decorative Wall Sign”Chapter56. We assume you are suggesting that the article is classified more specifically under subheadinghich provides for5609.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), w “Articles ofyarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified orThis article is not composed of arnhapter 56, nor is it anincluded: Of cotton.” We disagree. y or cord of Carticle of heading 5609t is constructed ofloosely cotton arninyarn or cord under . I plaitedtubular braid of y, the piecewhich is properly classifiable under Chapter 58, specifically eading 5808., H, HTSUSThe handmade decorative wall hanging is a composite good consisting of (Heading 5808) andtubular braid steel wire (Heading 7326). General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of theUnited States (HTSUS), states in part that for legal purposes, classification shall be determined according to
the terms of the headings, any relative section or chapter notes and, unless otherwise required, according tothe remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, areclassifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specificdescription shall be preferred to headings providing a more general description. However, when two or moreheadings refer to part only of the items in a composite good, those headings are to be regarded as equallyspecific in relation to the goods, even if one of them gives a more complete or precise description of thegood. As such, they are regarded as equally specific and classification of the composite good is to bedetermined by GRI 3(b) or GRI 3(c). GRI 3(b) states, in part, that composite goods, which cannot beclassified by reference to GRI 3(a), are to be classified as if they consisted of the component which givest is our opinion that the essential character of this item is imparted by the them their essential character. I, as it provides the visual and aesthetic appeal of the wall hanging, defining its color, texture, andtubular braididentity. Although the decorative at issue are comprised of braid classified inheadingwall signs atubular material 5808, HTSUS, which provides in relevant part for “braids in the piece,” we note thatthe are [] signsnot finished articles ather than individual braids.classifiable under Heading 5808as they are furnishing r We findthat the decorative wall signs at issue are “made up” within the meaning of Note 7(f) to Section XI becausethey are assembled with wire and adhesive and are decorative furnishing articles.The applicable subheading for the “Handmade Decorative Wall Sign” will be 6304.92.0000, HTSUS, whichprovides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, ofcotton.” The general rate of duty will be 6.3 percent ad valorem.The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Kim Wachtel at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division