CLA-2-63:OT:RR:NC:N3 351
Alejandra Vado
Global Logistical Connection
1450 American Lane Schaumburg, IL 60173
RE: The tariff classification of garage door banner from Vietnam
Dear Ms. Vado:
In your letter dated January 19, 2023, you requested a tariff classification ruling on behalf of your client, Garage Celebrations. A sample of the product was provided to this office and will be retained for training purposes.
The item, described as a “Garage Door Banner,” is a textile banner designed to decorate the outside of a residential garage door. The banner is composed of 94 percent polyester and 6 percent spandex knitted dyed fabric. On the front of the banner is a sublimation print design of either an American flag or Lady Liberty with an American flag. The three-panel banner features an interlocking stitch on both horizontal sides and a 75 percent nylon and 25 percent spandex woven binding sewn to both vertical sides. A male zipper is sewn to the binding at each corner of the banner and a female zipper is sewn to the binding where each panel is hemmed together. You state that the two zippers can be attached to create a collar to wrap each corner of the banner around each corner of the garage door. The banner is available in four different sizes: 8 feet in length by 7 feet in width, 8 feet in length and width, 16 feet in length by 7 feet in width, and 16 feet in length by 8 feet in width. The banner is machine washable.
You have suggested that the “Garage Door Banner,” should be classified under heading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive articles. We disagree. The American flag and Lady Liberty designs are not considered to be festive motifs linked to any particular holiday. It would not be aberrant to display these items at any time.
The applicable subheading for the “Garage Door Banner,” will be 6307.90.8500, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Wall banners, of man made fibers.” The rate of duty will be 5.8 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
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division