The tariff classification of wall buntings from China

N079136 October 14, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Trudi Van Heuveln Impact Innovations 223 SE 1st Avenue Clara City, MN 56222 RE: The tariff classification of wall buntings from China Dear Ms. Van Heuveln: In your letter dated Oct. 6, 2009, 2009, you requested a tariff classification ruling. You submitted pictures of two wall buntings (Project number H10HS41038COR) made of non-woven polypropylene textile fabric. Each is 36” across and 18” high. One is meant to represent a ghost and is printed with “beware this house is haunted by ghosts.” The other is meant to look like an upside-down bat and has “haunter’s hangout” printed on it. Each hangs from a cord on the top. The two are packaged together in a polybag. The applicable subheading for the wall buntings 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. You state that the correct classification is in subheading 9505.90.6000, HTSUS, as Festive items. However, the Explanatory Note to Chapter 63, at (4), states that the chapter specifically covers “bunting for entertainment, galas or other purposes.” Further, textile bunting is specifically excluded from classification within Chapter 95 by Note 1(f) which excludes textile flags or bunting of Chapter 63. 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