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NY K86481




June 2, 2004
CLA-2-63:RR:NC:N3:351 K86481

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Lisa Y. Vega-Pravato
Customs Analyst
Segment Logistics Operations
Walt Disney Parks and Resorts
Post Office Box 10000
Lake Buena Vista, Florida 32830-1000

RE: The tariff classification of a decorative flag from China

Dear Ms. Vega-Pravato:

In your letter dated May 25, 2004, you requested a tariff classification ruling.

The submitted sample, identified as Item #6027-1024, is a decorative flag that is constructed of 100 percent nylon fabric. It measures approximately 39” high by 14¾” wide and depicts the character Jack from the Disney movie “Nightmare before Christmas.” It has a double-sided design meant to be seen and read from both sides.

You ask if this item can be considered a Festive article of Chapter 95, Harmonized Tariff Schedule of the United States (HTS). Chapter 95 Note 1(f) excludes from the provision “textile flags or bunting . . . of Chapter 63.” As the submitted samples are constructed like flags, with a double-sided design and a means of attachment to a flagpole, they cannot be considered within Chapter 95.

The applicable subheading for the textile flag will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The sample will be returned as requested.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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