The tariff classification of a Pride Wrap and Pride Flags from China

N307938 December 13, 2019 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9903.88.15 Mr. Joseph Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of a Pride Wrap and Pride Flags from China Dear Mr. Kenny: In your letter dated November 26, 2019, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Two samples were provided to this office and will be retained for training purposes. CVS item # 391595, described as “Mini Pride Flag,” consists of three flags, packaged together, made up of a woven polyester printed fabric with each attached to a plastic stick. Each flag is approximately 5.5 inches by 9 inches and carries the pride flag design. You state that the flags are used by parade viewers, in rallies and other gatherings. CVS item # 391612, described as a “Pride Wrap” and also as a “Cape Wrap,” is constructed from a rectangular piece of woven polyester fabric printed with stripes in the configuration of the gay pride flag. The subject merchandise measures 28 inches in length by 36 inches in width and and has sewn edges. The underside of the wrap has two self fabric sleeves that measure 17 inches in length by 11 inches in width sewn horizontally across the top edge. You state the sleeves will allow a person to wear the wrap as a costume in a celebration setting. Alternatively, you state the product can be used as a wall hanging or banner for decorative purposes. In your letter you suggest classification under subheading 9505.90.6000, 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 thereof: Other: Other.” We disagree. Wearing this “wrap/cape” does not create a character, as the wearer remains his or herself exhibiting gay pride colors. This would not be considered a costume for chapter 95 purposes. Further, we find that the Pride Wrap is not designed to be used as a normal article of apparel and is not classifiable as a garment. The applicable subheading for both item # 391595, the “Mini Pride Flag,” and item # 391612, the “Pride Wrap,” 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 Adleasia Lonesome via email at adleasia.lonesome@cbp.dhs.gov Sincerely, Steven A. Mack Director National Commodity Specialist Division