CLA-2-63:OT:RR:NC:N3:349
Ms. Carol Chen
Bansco Enterprise Limited
1607 Diya Tower Jindi Bldg, Zhongshanyi Road
Guangzhou, 510000
CHINA
RE: The tariff classification of a wall hanging from China
Dear Ms. Chen:
In your letter dated May 7, 2022, you requested a tariff classification ruling on a wall hanging. Photographs were provided in lieu of a sample.
The item, SKU# 33326301, described as a “MDF WALL DECO,” is a wall hanging. The wall hanging is a framed piece of embroidery, approximately seven inches in diameter, backed with medium density fiberboard (MDF). The embroidery is created using polyester embroidery threads on a ground fabric that is then removed using a chemical process. The embroidery without ground fabric is then glued to the painted MDF board and placed in a wooden frame. A metal hanger is included on the back of the frame so that the item may be hung on the wall. The completed wall hanging measures approximately 10 x 10 inches.
The applicable subheading for the wall hanging will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” The general rate of duty will be 9.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6304.93.0000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended, effective December 15, 2019, and is not currently applicable. See 84 Fed. Reg. 243 (December 18, 2019).
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division