March 19, 2009 CBP Bulletin Notice on Classification of Wool Felt Banners and Pennants
In the March 19, 2009 issue of the U.S. Customs and Border Protection Bulletin (Vol. 43, No. 12), CBP published a notice proposing to revoke one ruling and a treatment as follows:
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Proposed revocation of ruling; proposed revocation of treatment. CBP proposes to revoke one ruling on the classification of wool felt banners and pennants. Additionally, CBP proposes that this notice covers any rulings on this merchandise that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by April 18, 2009, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
Wool felt banners and pennants. The merchandise is described as a pennant that measures 17" W x 40 1&8260;2" L constructed from a 420-gram/m2 wool blend felt which is composed of 70 percent wool and 30 percent acrylic. The design on the banner is produced by embroidery and applique. In addition, pennants which measure 13" x 32" and 6" x 15" and rectangular and square banners that are usually between 2' and 4' per side will be imported.
CBP is proposing to issue HQ H019434in order to revoke NY K86053 and determine that the wool banners and pennants are classified under HTS 6307.90.98 as "other made up articles other, other, other," rather than under HTS 6307.90.85 as "other made up articles, wall banners of man-made fibers."
CBP proposes this change as a correction based on HTS Section XI Note 2(A) which provides in pertinent part that products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which predominates by weight over each other single textile material. Furthermore, GRI 6 provides that only those subheadings at the same level are comparable.
In the instant case 70% of the total finished product is wool. As such, the textile which predominates by weight over the remaining acrylic component of the subject banners and pennants is the wool fabric. Accordingly, the subject merchandise which consists of 70% wool cannot be considered a wall banner of man-made fiber. Instead, the subject item is properly classified as if consisting wholly of wool which is the textile material that predominates by weight.
CBP now proposes that by application of GRI 1, GRI 6, and Section Note 2(A) to HTS Section XI, the subject wall banner and pennants are classified in subheading 6307.90.98 which provides for: "Other made up articles, including dress patterns: Other: Other: Other."
Proposed: 6307.90.9889, 7%; Current: 6307.90.8500, 5.8%
March 19, 2009 CBP Bulletin (Vol. 43, No. 12) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/