CLA-2-63:RR:NC:TA:349 G87264
Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of a textile wall hanging from China.
Dear Mr. Hoffacker:
In your letter dated February 13, 2001 you requested a classification ruling on behalf of Consolidated Stores, Inc.
The submitted sample, Item#L23S18714, is a textile wall hanging. The wall hanging measures approximately 72 inches in height and is composed of wire, fabric and straw. The head of the figure is formed by a flat piece of cardboard covered by textile fabric. The shirt and pants are made from a woven jute burlap fabric. His hair is formed out of straw and juts out from under a burlap hat. Straw is sewn to the ends of the sleeves and pant legs. Attached to the back of the hat is a textile loop for hanging purposes. The scarecrow features a sign around the neck that reads “Happy Harvest”. Another version of the scarecrow will have a sign that reads “Happy Halloween”. As requested the sample is being returned.
The applicable subheading for the wall hanging will be 6304.99.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: of vegetable fibers: wall hangings of jute. The duty rate will be 11.8 percent ad valorem.
Presently, subheading 6304.99.2500, HTS, is not assigned a category designation and items classified therein are not subject to quota or visa requirements.
Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 John Hansen at 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division