CLA-2-63:OT:RR:NC:TA:351
Ms. Alice Liu
Atico International USA, Incorporated
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of garden flags from China
Dear Ms. Liu:
In your letter dated January 4, 2013, you requested a tariff classification ruling.
You submitted samples of four garden flags, all assigned item number A079FA04640, made up of 100% polyester fabric. Each flag measures 28” W x 40” H. The top end of each flag is folded over to create a 2” tunnel through which a flag pole may be inserted; at each end of this tunnel is a tab for a hook found on many such flag poles to prevent the flag from sliding down the pole. You state in your follow-up email dated January 18, 2013, that the garden flags will be marketed to be hung on flag poles (imported and sold separately). The flags are printed on only one side with a design such as a Halloween Jack-O’-Lantern, a snowman with “Merry Christmas,” flowers with “Time to Give Thanks,” and an owl with “Happy Harvest.”
The applicable subheading for the garden flags, item number A079FA04640, will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
The samples will be returned as requested.
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,
Thomas J. Russo
Director
National Commodity Specialist Division