CLA-2 OT:RR:CTF:TCM H019434 JER
Lauren J. Larson, President
Winning Streak Sports, LLC.
2018 East Prairie Circle
Olathe, KS 66062-1268
RE: Revocation of NY K86053; 6307.90.9889, HTSUS: wool felt blend pennants and banners
Dear Ms. Larson:
On May 14, 2004, U.S. Customs and Border Protection (“CBP”) issued New York Ruling Letter (“NY”) K86053 to you on behalf of Winning Streak, LLC., classifying certain pennants and banners in subheading 6307.90.85 of the Harmonized Tariff Schedule of the United States (HTSUS). After reviewing NY K86053, we have found that ruling to be in error.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY K86053 was published on March 19, 2009, in the Customs Bulletin, Volume 43, Number 12. No comments were received in response to the proposed revocation.
FACTS:
In NY K86053, the subject merchandise was described as a pennant that measures 17½”W x 40½”L and being constructed from a 420-gram/m2 wool blend felt which is composed of 70 percent wool and 30 percent acrylic. The design on the banner is produced by embroidery and applique. You also indicated that pennants which measure 13” x 32” and 6” x 15” and rectangular and square banners that are usually between 2’ and 4’ per side will be imported.
ISSUE:
Whether pennants and banners made up of wool blend felt are classified under subheading 6307.90.85, HTSUS, or under subheading 6307.90.98, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
GRI 6 provides that the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only those subheadings at the same level are comparable.
The HTSUS provisions under consideration are as follows:
6307 Other made up articles, including dress patterns:
6307.90 Other:
6307.90.85 Wall banners, of man-made fibers…..
Other:
6307.90.98 Other…..
Note 2 (A) to Section XI, HTSUS, provides in pertinent part that:
Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material.
Subheading Note 2(A) to Section XI, HTSUS, provides in pertinent part that:
Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 or of heading 5809 consisting of the same textile materials.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The ENs to heading 6307, HTSUS, provides in relevant part that:
This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.
It Includes, in particular:
* * *
(4) Flags, pennants and banners, including bunting for entertainments, galas or other purposes.
NY K86053 classified the merchandise at issue under subheading 6307.90.85, HTSUS, which provides in relevant part for: wall banners, of man-made fibers. However, the subject wall banners and pennants are not made up of man-made fibers as required by the terms of subheading 6307.90.85, HTSUS but are instead a blend of 70% wool and 30% acrylic.
Chapter 51, HTSUS, provides for: “wool, fine or coarse animal hair; horsehair yarn and woven fabric.” On the other hand, Chapter 54, HTSUS, provides for: “man-made filaments; strip and the like of man-made textile materials.” Note 1 to Chapter 54, HTSUS, defines “man-made fibers” as staple fibers and filaments of organic polymers produced either by polymerization of organic monomers or by dissolution or chemical treatment of natural organic polymers.
Subheading Note 2(A) to Section XI provides in pertinent part that products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to Section XI, HTSUS, i.e., the textile material which predominates by weight over each other single textile material. In the instant case 70% of the total finished product is wool. As such, the textile which predominates by weight over the remaining acrylic component of the subject banners and pennants is the wool fabric which is classified in Chapter 51, HTSUS. Accordingly, the subject merchandise which consists of 70% wool cannot be considered a wall banner of man-made fiber. Instead, the subject item is properly classified as if consisting wholly of wool which is the textile material that predominates by weight.
HOLDING:
By application of GRI 1, GRI 6 and Subheading Note 2(A) to Section XI, HTSUS, the subject wall banner and pennants are classified in heading 6307, HTSUS. Specifically, they are provided for in subheading 6307.90.98, HTSUS, which provides for: “Other made up articles, including dress patterns: Other: Other: Other.” The 2009 column one, general rate of duty is 7% percent ad valorem.
EFFECT ON OTHER RULINGS:
NY K86053, dated May 14, 2004, is hereby revoked. In accordance with 19 USC §1625 (c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division