CLA-2-63:OT:RR:NC:N3:349
Ms. Martha De Castro
Bed Bath & Beyond
700 Liberty Avenue
Union, New Jersey 07083
RE: The tariff classification of various wall hangings from India
Dear Ms. De Castro:
In your letter received by this office September 23, 2016, you requested a tariff classification ruling on behalf of Liberty Procurement Company, Inc. Your letter was accompanied by three samples. The samples will be returned to you, as requested.
Item HO404 is a wall hanging of woven construction made from yarns of 50 percent wool and 50 percent cotton. The face of the wall hanging has a raised diamond pattern. It measures approximately 16 inches square. The top end of the wall hanging features a wooden dowel with a cord used to hang the item from a wall. The bottom is finished with an approximately 19 inch long fringe.
Item HO424 is a wall hanging of knotted construction similar to macramé made from 100 percent cotton yarns forming an intricately designed pattern. The wall hanging measures approximately 13 ½ inches wide by 35 inches long. The bottom of the wall hanging is knotted leaving a 21 inch long fringe and the top features a wooden dowel with a cord attached to hang the item from a wall.
Item H0426 is a wall hanging of knotted construction similar to macramé made from 100 percent cotton yarns forming an intricately designed pattern. Wooden beads are knotted in the interstice of the design. The wall hanging measures approximately 15 ½ inches wide and 47 inches long. The bottom of the wall hanging is knotted leaving a 26 inch long fringe and the top features a wooden dowel with a cord attached to hang the item from a wall.
Due to the fact that Item HO404 is to be constructed of a 50/50 blend of fibers, it is classified using Harmonized Tariff Schedule of the United States (HTSUS) Section XI, Note 2(A) and Subheading Note 2(A). The wall hanging will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those, which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The wall hanging may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.
The applicable subheading for the Item HO404 will be 6304.99.1500, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of other textile materials: Wall hangings of wool or fine animal hair: Other.” The rate of duty will be 11.3 percent ad valorem.
The applicable subheading for Items HO424 and HO426 will be 5609.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of yarn, strip, or the like of heading 5404 or 5405, twine, cordage, rope, or cables, not elsewhere specified or included: Of cotton.” The rate of duty will be 2.9 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 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