The tariff classification of an unprepared stretched canvas from China

N049201 January 22, 2009 CLA-2-63:OT:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Thomas P. O’Neal Vice President of Merchandising Canvas Corp LLC 181 Industrial Circle East Sprindale, AR 72762 RE: The tariff classification of an unprepared stretched canvas from China Dear Mr. O’Neal: In your letter dated January 14, 2008, you requested a tariff classification ruling. The item in question is identified as natural, unbleached cotton canvas fabric without any coating, or gesso, stretched and nailed on a 3/4” wood frame. You state that the intended use is for sales to the craft and home décor industry. Crafters would attach various homemade accessories to the framed canvas. The frames would be sold in several sizes, ranging from 2” x 2” to 18” x 18”. The applicable subheading for the unprepared stretched canvas 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