HQ 0086519 - Mail box covers with flag motif - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0086453 - HQ 0086580 > HQ 0086519

HQ 086519

March 2, 1990

CLA-2 CO:R:C:G 086519 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Maria B. Dunn
F.X. Coughlin Co.
1902 Providence Court
College Park, Georgia 30337

RE: Mail box covers with flag motif

Dear Ms. Dunn:

This is in reference to your letter dated January 15, 1990, on behalf of Sandals International Trade Consultants, requesting the classification of mailbox covers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue is represented by two mailbox covers with a flag motif. One sample depicts the United States flag on one side and the state flag of California on the other. The second sample shows the state flag of Georgia with the United States flag. The importer intends to have this design available for all fifty United States, Puerto Rico and Guam, as well as one with the United States flag displayed on both sides of the cover. The covers are made of 100 percent woven polyester and measure approximately 21 inches by 18 inches. Each sample has a binding and two grommets, one at each end of the article.

ISSUE:

Whether the mailbox covers at issue are classifiable under subheading 6307.90.9050, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Heading 6307, HTSUSA, provides for other made-up textile articles not specifically provided for. Subheading 6307.90.9025, HTSUSA, provides for national flags. Subheading 6307.90.9050, HTSUSA, provides for other made up articles, including dress patterns, other, other.

The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 6307 state 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." The articles in question are not more specifically provided for elsewhere. In light of the fact that they were not designed to be used or displayed as flags, but are intended to function as decorative mailbox covers, they are not properly classified as flags.

HOLDING:

The mailbox covers at issue are classified under subheading 6307.90.9050, HTSUSA, as other made up articles of textile, with a duty rate of 7 percent ad valorem.

Sincerely,

Previous Ruling Next Ruling