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 > 2007 NY Rulings > NY N011484 - NY N011539 > NY N011493

Previous Ruling Next Ruling
NY N011493

May 30, 2007



TARIFF NO.: 9701.90.0000

Mr. Joseph R. Hoffacker
Barthco International Inc.
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of collages from England and Belgium.

Dear Mr. Hoffacker:

In your letter dated May 21, 2007, on behalf of Urban Outfitters, Inc., you requested a tariff classification ruling.

You have submitted samples of framed five collages (returned herewith). The first, style# 1000J, is made in England and is a framed shirt pocket. The second, style# 1000M, is made in England and consists of fabric bits. Style# 1745, made in Belgium, consists of vintage men’s scarves. Style#1747, made in Belgium, consists of handmade samplers of cotton pieces of tablecloths. The fifth, Style#1750, made in Belgium, consists of a piece of velvet that was originally drapery.

Styles 1000M, 1745 and 1747 meet the definition of a collage, that is, bits and pieces assembled as to form a picture, decorative design or motif and glued or mounted to a backing. We cannot rule on Styles 1000J and 1750 as they do not meet this definition. We would need component material breakdowns to issue a ruling.

The applicable subheading for the collages will be 9701.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Collages and similar decorative plaques, other”. The rate of duty will be free.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: