CLA-2-63:OT:RR:NC:N3:351
Ms. Kelli Dickie
Restoration Hardware Inc.
15 Koch Road, Suite K
Corte Madera, CA 94925
RE: The tariff classification of a framed American flag from China
Dear Ms. Dickie:
In your letter dated March 17, 2015 you requested a tariff classification ruling.
You have identified the item under consideration as a “Framed Flag of the United States,” Item 40400819BLK, and provided a photograph. The item consists of an American flag printed on cotton gauze fabric, mounted on black velvet and presented, behind tempered glass, in a wood framed shadowbox. The shadow box is equipped with two D-rings on the back for hanging. The item will be imported in three sizes: Small, 17 ¾” W x 13 ¾” H; Medium, 35 ½” W x 23 ½” H and Large, 59” W x 35 ½” H.
The applicable subheading for the framed American flag will be 6307.90.9825, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: National flags: Of the United States.” The rate of duty 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 on the World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division