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D869111999-01-26New YorkClassification

The tariff classification of wall hangings from Taiwan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

6304.92.0000

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Court Cases

4 cases

CIT & Federal Circuit

Ruling Age

27 years

1 related ruling

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-27 · Updates real-time

Summary

The tariff classification of wall hangings from Taiwan.

Ruling Text

NY D86911 January 26, 1999 CLA-2-63:RR:NC:TA:349 D86911 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Colleen M. Egan E. Besler & Company P.O. Box 666361 Chicago, Illinois 60666-0361 RE: The tariff classification of wall hangings from Taiwan. Dear Ms. Egan: In your letter dated December 7, 1998 you requested a classification ruling on behalf of Ltd. Commodities Incorporated. You submitted a page from a brochure depicting two items referred to as Tea-stained muslin dolls. Item nos. 46496 and 46497 are wall hangings. Both are made from 100 percent cotton woven fabric. Item no. 46496 resembles a bunny and it appears to have a have a padded head, ears, arms and wings. It has a wooden sign which reads “carrot 5 cents”, a carrot basket and a long dress with a garden scene. Item no. 46497 resembles an angel. It has wings, a long dress and it is holding a bird house. Both wall hangings feature a raffia loop used to hang the items from a wall. The applicable subheading for item nos. 46496 and 46497 will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.8 percent ad valorem. Both wall hangings fall within textile category designation 369. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6304.92.00.00

Other CBP classification decisions referencing the same tariff code.