The tariff classification of a flag decoration from China

N036271 August 27, 2008 CLA-2-63:OT:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a flag decoration from China Dear Mr. Crago: In your letter dated August 20, 2008, you requested a tariff classification ruling. The item in question is identified as a Halloween Flag Decoration (Item Number A079FA02404). It is constructed of 100% textile fabric and measures approximately 28”W x 40”H. Your descriptive literature indicates that it is available in three designs: pumpkins with a black cat, pumpkins with the words “Trick or Treat,” and pumpkins with the word “Beware.” In a telephone conversation on August 25, you stated that the item is printed on both sides. A flag pole (not included) slips through a folded-over, sewn-down tunnel at the top of the flag. The applicable subheading for the Halloween Flag Decoration 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. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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, Robert B. Swierupski Director National Commodity Specialist Division