CLA-2-63:S:N:N6:349 895762
Ms. Kellie M. Ullrich
McNeir & Ullrich Imports, Inc.
2338 Glenbrook Meadows
Garland, Texas 75040
RE: The tariff classification of a decorative textile furnishing with a wood frame and stand from China.
Dear Ms. Ullrich:
In your letter dated March 8, 1994 you requested a tariff classification ruling.
You submitted photographs of a circular piece of finely woven screening fabric embroidered with the figure of a cat and a second piece embroidered with fishes. The design is embroidered so that the cat or fishes may be viewed from either side. The textile, which is stated to be all silk, is placed between two sheets of glass and inserted into a carved circular wood frame. The frame is mounted on a decorative hand carved wood stand. In your letter, you state this item will vary in size with the smallest being 7 inches in diameter. The essential character of this object is imparted by the finely detailed embroidered silk fabric.
The applicable subheading for the decorative furnishing will be 6304.99.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: containing 85 percent or more by weight of silk or silk waste. The rate of duty will be 6.4 percent ad valorem.
The above subheading is not currently assigned a textile category and items in that subheading are therefore not subject to visa or quota restrictions.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport