CLA-2-63:RR:NC:TA:349 C83646
Mr. James Maddux
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, Missouri 64108
RE: The tariff classification of a wallhanging from Hong Kong.
Dear Mr. Maddux:
In your letter dated January 19, 1998 you requested a
classification ruling.
The instant sample is a wood framed textile wallhanging. The
article is comprised of a patchwork quilt-like piece of fabric
glued to a wooden backing and set in a wooden frame. The textile
component is made from 100 percent cotton woven fabrics with a
plastic foam filling. It contains a patchwork heart design. The
wooden frame features stars, hearts, buttons and the phrase "Side
by side or far apart dear friends are always close at heart."
There is a metal saw tooth hanger attached to the back of the
frame.
In your letter, you indicate that this item will be imported
in various ways. In the first scenario, the wallhanging would be
imported complete as per the submitted sample. The second scenario
would have the wooden frame and quilt component imported together
in an unassembled state on the same vessel in equal numbers. In
the third scenario the wooden frame would be imported separately.
The fourth scenario would be the separate importation of the cotton
quilt material glued to the wooden backing. After importation this
piece would be inserted in a frame.
The applicable subheading for the textile wallhanging in the
first, second and fourth scenarios will be 6304.92.0000, 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 cotton. The duty rate will be 7
percent ad valorem.
The applicable subheading for the wooden frame imported
separately in scenario three will be 4414.00.0000, HTS, which
provides for wooden frames for paintings, photographs, mirrors or
similar objects. The duty rate will be 7 percent ad valorem.
The textile wallhanging (scenarios one, two and four) falls
within textile category designation 369. Based upon international
textile trade agreements products of Hong Kong are subject to the
requirement of a visa and quota.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that you
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an internal issuance of the U.S.
Customs Service, which is available for inspection at your local
Customs office.
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 John Hansen at 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division