The tariff classification of burlap flags from China

N283583 March 15, 2017 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Trudi Van Heuveln Impact Innovations, Inc. 223 South East 1st Avenue Clara City, MN 56222 RE: The tariff classification of burlap flags from China Dear Ms. Heuveln: In your letter dated February 7, 2017, you requested a tariff classification ruling. You submitted samples of six burlap flags. You state that the burlap flags are composed of woven burlap fabric secured between two pieces of wood. The flag will be hung on a metal stake that can be inserted in the ground or planter. The burlap flags are printed in six styles identified by item numbers 95972-Merry Christmas Santa, 95973-Let it Snow, 95979-Happy Holidays Plaid, 95980-Merry Christmas Tree, 95981-Joy Snowflake and 95982-Happy Holidays Snowman. The samples will be returned. You suggest classification for four burlap flags, item numbers 95972, 95979, 95980 and 95982 should be under 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories. Textile flags or bunting are excluded from Chapter 95 under chapter note 1(f) and therefore cannot be classified under that heading. You also suggest classification for burlap flags, item numbers 95973 and 95981 should be under 4911.91.4040, HTSUS, Other printed matter, including printed pictures and photographs. The printed aspect is secondary in role to the movement of the textile, as it is designed to swing and flap in the wind, as opposed to a static sign. The functionality and the decorative aspect of the flag is the textile. The applicable subheading for all six styles of the burlap flag, item numbers 95972, 95973, 95979, 95980, 95981 and 95982, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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/.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 https://hts.usitc.gov/current. 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 via email Adleasia Lonesome at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division