The tariff classification of textile buntings and a pennant banner from China

N337702 February 7, 2024 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Allison Rittenhouse Plow & Hearth 7021 Wolftown-Hood RoadMadison, VA 22797 RE:  The tariff classification of textile buntings and a pennant banner from China Dear Ms. Rittenhouse: In your letter dated January 23, 2024, you requested a tariff classification ruling.  Samples of the products were provided to this office and will be retained for training purposes. SKU# 65J68, described as a “Small Spider Web Cotton Bunting,” is a textile bunting intended to be hung and affixed below a window or porch railing.  The bunting is composed of 100 percent cotton woven, dyed black, fabric.  The item is semicircular in shape, measuring 30 inches in length by 16 inches in width, features three brass grommets along the top straight edge and has a 100 percent cotton woven binding sewn around the scalloped edges.  The item also features an embroidered black spider and web motif on a 100 percent cotton woven, dyed orange and cream fabric sewn to the black fabric.  You state the item will be available in a larger size, measuring 61 inches in length by 32 inches in width with a SKU# 65J67. SKU# 65J69, described as a “Spider Web Cotton Pillar Bunting,” is a textile bunting intended to be hung and affixed to a pillar or column.  The bunting is composed of 100 percent cotton woven, dyed black, orange, and cream fabric.  The item is rectangular in shape, measuring 70 inches in length by 14 ½ inches in width, features two embroidered black spiders and web motifs.  Both horizontal sides have two brass grommets, one on either end.      SKU# 65J70, described as a “Spider Web Cotton Pennant,” is a textile pennant banner intended to be hung and affixed to a porch railing, fence, gazebo, or entryway.  The banner is made from nine, 8 x 12-inch, triangular shaped pennants comprised of 100 percent cotton woven, dyed fabric.  The decorated pennants are sewn to a 112 inch long 100 percent cotton woven binding.  The completed banner, measuring 9.9 feet in length by 13 inches in width, features alternating pennant designs: five pennants are tri-colored stripes of black, orange, and white, two pennants are embroidered with a black spider and web motif, and two pennants are embroidered with star and bat motifs.  You have suggested that the buntings and pennant banner should be classified under heading 9505, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for festive articles.  We disagree.  Although the articles do display recognized festive motifs of Halloween, the articles are excluded from Chapter 95 by Chapter note 1(f) “Textile flags or buntings, or sails for boats, sailboards, or land craft, of Chapter 63.”  See HQ 958177 (1996). The applicable subheading for the buntings and pennant will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns:  Other:  Other:  Other: Other:  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 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 6307.90.9891, HTSUS, listed above.  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 at https://hts.usitc.gov/current. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division