The tariff classification of a miniature flag with a stand, from China

N071440 August 21, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mark S. Davies Lowe’s L G Sourcing, Inc. P. O. Box 1000 Mailcode 4EIM Mooresville, NC 28115 RE: The tariff classification of a miniature flag with a stand, from China Dear Mr. Davies: In your letter dated August 10, 2009, you requested a tariff classification ruling. The submitted sample is a miniature flag with a stand. The decorative woven polyester flag measures 3.5” x 6”. The stand is made of powder-coated steel measuring 6” W x 16” H. It is designed to be staked to the ground in the garden or in a large plant pot. The flag and stand are imported and sold at retail as a set; they comprise a set for tariff purposes, with the essential character imparted by the decorative textile flag. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the miniature flag with a stand will be 6307.90.9889, 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/. The sample will be returned as requested. 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