May 22, 2009 CBP Bulletin Notice on Classification of Wool Felt Banners and Pennants
In the May 22, 2009 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 43, No. 21), CBP published a notice revoking one ruling and a treatment as follows:
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Revocation of ruling, revocation of treatment.CBP is revoking one ruling on the classification of wool felt banners and pennants; in addition, this notice covers any rulings on this merchandise which may exist but have not been specifically identified. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after July 21, 2009.
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 issuing 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 makes 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 determines 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."
New: 6307.90.9889, 7%; Previous: 6307.90.8500, 5.8%
(See ITT's Online Archives or 03/20/09 news, 09032055, for BP summary of proposed HQ H019434.)
May 22, 2009 CBP Bulletin (Vol. 43, No. 21) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/