CLA-2-63:OT:RR:NC:N2:349
Ms. Windy Chen
Bansco Enterprise Limited
Rm. 1308, Diya Tower, Jindi Bldg, Zhong Shan Yi Rd. Guangzhou China
RE: The tariff classification of a decorative bow wall hanging from China
Dear Ms. Chen:
In your letter dated May 30, 2024, you requested a tariff classification ruling. In lieu of a sample, photographs of a patriotic decorative bow were provided with your request.
Item# BCRY212340, described as “Patriotic Wall Décor,” is a large bow designed to hang on an indoor wall as a decoration. The bow has a face layer of 100 percent polyester woven, printed fabric and a backing of 100 percent polyvinyl chloride (PVC), transparent sheeting. The two layers are laminated together, cut to size and shape, and assembled with glue to form the bow. The bow measures 13 X 20 X 3 ½ inches. The patriotic themed bows are printed to create red, white and blue stripes and white stars on a blue background. A ribbon loop is attached to the back of the bow so that the item may be hung on the wall. The patriotic bow is sold in two distinct printed designs; each design is sold separately.
The applicable subheading for item# BCRY212340, described as “Patriotic Wall Décor” 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. 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division