The tariff classification of photographic backdrops from China and Korea

N099308 August 24, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Dawn Dusseau Trans-World Shipping Services, Inc. 3206 Frenchmens Road Toledo, OH 43697-0795 RE: The tariff classification of photographic backdrops from China and Korea Dear Ms. Dusseau: In your letter dated March 18, 2010, you requested a tariff classification ruling on behalf of your client, The F.J. Westcott Company, of Toledo. Our response was delayed while waiting for a determination by our laboratory. You submitted three samples. The first item, part number 5686, is described as “a 5’ x 6’ Chroma Key Reversible Blue and Green Screen.” It is made of 100% polyester knit pile fabric. The fabric is fastened to a collapsible flex-steel frame. As the name implies, one side is blue and the other green. You state, “Photographers and videographers use it in Chroma Key Compositing.” It is manufactured in Korea. The second item, part number 131, is a 9’ x 10’ 100% polyester fabric with a 6” pole pocket folded and sewn along the top end, with metal grommets for hanging. It is a blue screen used for chroma key compositing, although it may be dyed to match any color in order to be recognized by software programs offering chroma key compositing. It is packaged in a matching drawstring bag. It is manufactured in China. The third item, number 118, is described as a “10’ x 10’ White Photography Sheet Background,” and is made of 100% cotton woven white fabric. It has a 4” pole pocket and metal grommets. It is to be used for a photographic background. It comes in a matching drawstring bag. It is manufactured in China. The applicable subheading for the three backdrops 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 your client believes that the correct classification is in subheading 5907.00.8090, HTSUS, which provides for “painted canvas being theatrical scenery, studio back-cloths or the like, not laminated, of cotton.” While these may be used as backdrops, the provision covers painted scenery, not all backdrops. These would not qualify for that heading. Explanatory Note 59.07 (II) noted. 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 the 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