The tariff classification of garden flags from China

N237219 February 1, 2013 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Alice Liu Atico International USA, Incorporated 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of garden flags from China Dear Ms. Liu: In your letter dated January 4, 2013, you requested a tariff classification ruling. You submitted samples of six flags, all assigned item A079FA04635, made up of 100% polyester fabric. Each flag measures 12” W x 18” H. The top end of each flag is folded over to create a 2” tunnel through which a flag pole may be inserted; at each end of this tunnel is a tab for a hook found on many such flag poles to prevent the flag from sliding down the pole. You state in your follow-up email dated January 18, 2013, that the garden flags will be marketed to be hung on flag poles (imported and sold separately). The flags are printed on only one side with a design such as a Harvest Pilgrim flag, “Happy Thanksgiving,” a Halloween Ghost with “Boo,” a Halloween Skeleton with the word “Spooky,” a Christmas Santa with “Ho Ho Ho,” and a Snowman & Christmas Tree that reads “Merry Christmas.” The applicable subheading for the garden flags, item number A079FA04635, 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/. The samples 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, Thomas J. Russo Director National Commodity Specialist Division