HQ 0950904 - Flags; banners; logos - United States International Trade Commision Rulings

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HQ 950904
March 17, 1992

CLA-2 CO:R:C:T 950904 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9425; 6307.90.9435; 6307.90.9480

Deanna Helm
The House of Flags
61 King Street E.
P.O. Box 817
Forest, Ontario NON 1JO

RE: Flags; banners; logos

Dear Ms. Helm:

This is in reference to your letter of December 12, 1991, requesting classification of flags and banners under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

You provide facsimile images of the merchandise at issue, as well as two samples of logos stitched onto backround fabric. The two samples are only included to indicate the fabric style and construction of the items depicted; the ruling request is for the banners and flags.

Three of the items depicted are flags which display a coat of arms, and the fourth is a banner which displays a picture very similar to a coat of arms. The banner hangs from a bar and has a scalloped fringe bottom.

Both fabric samples provided are composed of a red Canadian maple leaf stitched onto a white fabric backround. One sample is made of an all-purpose heavy-duty 3.5 oz. nylon fabric, of 200 denier weight, which is vat dyed. You state that this particular fabric was especially developed for flag/banner work, and is the fabric of choice for sewn applique work. The nylon used to make the fabric is imported from the United States in white only and dyed in Canada. All other work, including sewing and designing, is conducted at a Canadian plant.

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The second sample is made of 100 percent knitted polyester, a new fabric which was developed for the making of flags and presentation sets. This fabric is imported from the U.S. already dyed.

We have confirmed that a ruling is not being requested for the two samples, and that they are merely intended to show fabric and construction. These flags and banners are custom- made for use in schools and corporate boardrooms, for example, and will be hung vertically on flagpoles or horizontally on rods.

ISSUE:

What is the classification of flags and banners under the 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 determined according to the terms of the headings and any relevant section or chapter notes.

Heading 6307 provides for other made up articles, including national flags. The Explanatory Notes, the official interpretation of the tariff at the international level, states that the 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.

Since the flags at issue are made up articles not more specifically included elsewhere, and they are specifically named by the subheading, classification is appropriate under heading 6307, HTSUSA. Likewise, the heading provides for the the banners which are included in the Exlanatory Notes above.

HOLDING:

Flags intended to represent the United States are classified under subheading 6307.90.9425, HTSUSA, which provides for other made up articles, including dress patterns: other: other: other, national flags: of the United States, dutiable at the rate of 7 percent ad valorem. Flags representing other nations are classified under subheading 6307.90.9435, and are dutiable at the rate of 7 percent ad valorem. All other flags and all banners

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are classifiable under subheading 6307.90.9480, at 7 percent ad valorem. If considered goods originating in the territory of Canada, this merchandise is subject to a rate of duty of 4.2 percent ad valorem.

The materials which are imported from the United States may qualify for special duty exemptions as American goods returned under heading 9802 of the HTSUSA. In order to determine whether your goods are subject to this provision, please contact the Special Classification Branch at (202) 566-5765.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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