The tariff classification of foldable handheld fans from Spain

N343450 October 25, 2024 CLA-2-63:OT:RR:NC:N3: 351 CATEGORY: Classification TARIFF NO.: 6307.90.9891 Mr. Russell Lawson Khu Khu Calle Lluis Oliag, 6, 5Valencia 46006Spain RE:  The tariff classification of foldable handheld fans from Spain Dear Mr. Lawson: In your letter dated October 22, 2024, you requested a tariff classification ruling.  In lieu of samples, photographs of the items were provided with your request. The items, described as “Handmade Hand-Fans,” are foldable fans intended to be used by waving it back and forth to provide a cool stream of airflow to a person’s face.  The handheld fans consist of two components: a body composed of 100 percent cotton woven, printed fabric and a frame of ribs/sticks composed of either wood (beech, birch, or sipo) or 100 percent Hesaglas plastic.  The folded fabric is glued to the ribs of either the wood or plastic frame on one side.  The wood frames are held together by a metal rivet and the plastic frames are held together by a plastic rivet at the bottom of the fan.  The fans measure 17 inches in length by 9 inches in height when fully opened and measure 2 inches in length by 9 inches in height when closed.  You state the SKU number will be delineated by the print design of the fabric and there are approximately 50 designs. Heading 6307, Harmonized Tariff Schedule of the United States (HTSUS), provides for made up articles of any textile fabric. The Explanatory Note (EN) to this heading provides in relevant part that heading 6307 covers fans and hand screens, with textile mounts (leaves) and frames of any material, and mounts presented separately.  However, fans or hand screens with frames of precious metal are classified in heading 71.13. The applicable subheading for the “Handmade Hand-Fans,” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.”  The duty rate 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 at https://hts.usitc.gov/. 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