CLA-2-63:RR:NC:N3:351 K86053

Lauren J. Larson
President
Winning Streak Sports, LLC.
2018 East Prairie Circle
Olathe, KS 66062-1268

RE: The tariff classification of pennants and banners from China and Taiwan

Dear Ms. Larson:

In your letter dated May 6, 2004, you requested a tariff classification ruling.

The submitted sample is a pennant that measures 17½”W x 40½”L and is constructed from a 420-gram/m2 wool blend felt that is 70 percent wool and 30 percent acrylic. The design on the banner is produced by embroidery and applique.

You indicate that you will also import pennants that measure 13” x 32” and 6” x 15” and rectangular and square banners that are usually between 2’ and 4’ per side.

You suggest that a possible classification for these items might be 9811.00.6000, HTS. The more appropriate subheading for the pennants and banners will be 6307.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles…Other: Wall banners, of man made fibers. The rate of duty will be 5.8 percent ad valorem.

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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division