Tariff classification of American flags

HQ 083286 March 20, 1989 CLA-2 CO:R:C:G 083286 DSN CATEGORY: Classification TARIFF NO.: HTSUS 6307.90.8500 Mr. Bill Thomas Inventory Control Manager Century Martial Art Supply, Inc. 1705 National Blvd. Midwest City, Oklahoma 73110 RE: Tariff classification of American flags Dear Mr. Thomas: This is in reference to your letter received on November 14, 1988, requesting classification of American flags under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample manufactured in Taiwan was submitted for examination. FACTS: The sample at issue is an American flag composed of 100 percent woven man-made materials. The flag measures approximately 60 inches by 35 inches. The flag has metal grommets at the corners which are reinforced with vinyl material. The flag can be used as a wall banner, used in sports arenas, or can be flown on a pole or suspended without a pole. ISSUE: Whether the sample at issue is classified under heading 6307, HTSUSA. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be -2- determined according to the terms of the headings and any relative section or chapter notes. Flags are not provided for by name in any HTSUSA provision. However, heading 6307, HTSUSA, provides for other made-up textile articles. According to Section XI, Note 7, HTSUSA, the expression "made-up" means cut otherwise than into squares or rectangles; produced in the finished state, ready for use; hemmed or with rolled edges; cut to size and incorporating drawn-thread work; or assembled by sewing. The merchandise at issue would be considered made-up. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 6307 state that the heading includes made up articles of any textile material which are not included more specifically in other headings. The Explanatory Notes state that the heading includes flags, pennants and banners. Thus, the merchandise at issue is classifiable in heading 6307. Subheading 6307.90.85, HTSUSA, provides for other made up articles, wall banners, of man-made fibers. Since the flag at issue has grommets at each corner, which permit it to be used as a wall banner, it will be classified as such. HOLDING: The merchandise at issue is classified under subheading 6307.90.8500, HTSUSA, which provides for other made up articles, other, wall banners, of man-made fibers, and dutiable at the rate of 11.6 percent ad valorem. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division