The tariff classification of textile wall hangings from China

N069010 August 5, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 6304.93.0000 Ms. Cinny Lee E & E Co., Ltd. 46875 Northport Loop East Fremont, CA 94538 RE: The tariff classification of textile wall hangings from China Dear Ms. Lee: In your letter dated July 15, 2009 you requested a classification ruling. The submitted samples, referred to as item A “Shell Wall Art” and item B “Tree Wall Art,” are textile wall hangings. Item A is made from a cotton woven fabric embroidered with polyester thread. The embroidery creates a scallop shell design. Item B is made from a woven polyester base fabric embroidered with polyester threads. The embroidery creates a tree. Both wall hangings are encased in a plastic frame with paper matting. The front of the items is covered with glass. Both items are intended to be hung from a wall. The applicable subheading for item A “ Shell Wall Art “ will be 6304.92.0000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent ad valorem.       The applicable subheading for item B “Tree Wall Art” will be 6304.93.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division