CLA-2-63:OT:RR:NC:TA:351
Ms. Dawn Dusseau
Trans-World Shipping Service, Inc.
3206 Frenchmens Road
Toledo, OH 43697-0795
RE: The tariff classification of a photographic backdrop from China
Dear Ms. Dusseau:
In your letter dated Dec. 16, 2009, you requested a tariff classification ruling on behalf of your client, F.J. Westcott Company of Toledo, Ohio.
The submitted sample is described as a Photographic Studio Background. It is a 100% polyester knit fabric measuring approximately 15 feet tall x 8 feet wide. The sides and bottom are finished with an overlock stitch. The top is folded over two inches and sewn down, with grommets every foot or so to facilitate hanging. The finished edges and grommets make this fabric “made up” according to the terms of Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS).
Your client will be importing these for Wal-Mart stores, where they will be used in the store’s photographic studios for portrait photography.
The applicable subheading for the photographic backdrop will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
You state that the correct classification is in either subheading 6006.32.0040, which provides for other knitted or crocheted fabrics, of synthetic fibers, dyed, of double knit or interlock construction, of polyester, or in subheading 5907.00.6000, which provides for textile fabrics otherwise impregnated, coated or covered, not laminated, of man-made fibers. However, as discussed above, the fabric is made up for classification purposes, so classification in a provision for fabric is not appropriate, as the provision for made up articles is more specific.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
The sample will be returned.
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