HQ 083286: Tariff classification of American flags

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 083286

                                  March 20, 1989


          CLA-2 CO:R:C:G  083286 DSN

          CATEGORY:  Classification

          TARIFF NO.:  HTSUS 6307.90.8500

          Mr. Bill Thomas
          Inventory Control Manager
          Century Martial Art Supply, Inc.
          1705 National Blvd.
          Midwest City, Oklahoma 73110

          RE:  Tariff classification of American flags

          Dear Mr. Thomas:

                This is in reference to your letter received on November
          14, 1988, requesting classification of American flags under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  A sample manufactured in Taiwan was submitted for
          examination.

          FACTS:

                The sample at issue is an American flag composed of 100
          percent woven man-made materials.  The flag measures
          approximately 60 inches by 35 inches.  The flag has metal
          grommets at the corners which are reinforced with vinyl
          material.  The flag can be used as a wall banner, used in
          sports arenas, or can be flown on a pole or suspended without a
          pole.

          ISSUE:

                Whether the sample at issue is classified under heading
          6307, HTSUSA.

          LAW AND ANALYSIS:

                Classification of merchandise under the HTSUSA is in
          accordance with the General Rules of Interpretation (GRI's),
          taken in order.  GRI 1 provides that classification shall be

















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          determined according to the terms of the headings and any
          relative section or chapter notes.  Flags are not provided for
          by name in any HTSUSA provision.  However, heading 6307,
          HTSUSA, provides for other made-up textile articles.  According
          to Section XI, Note 7, HTSUSA, the expression "made-up" means
          cut otherwise than into squares or rectangles; produced in the
          finished state, ready for use; hemmed or with rolled edges; cut
          to size and incorporating drawn-thread work; or assembled by
          sewing.  The merchandise at issue would be considered made-up.

                The Explanatory Notes constitute the official
          interpretation of the tariff at the international level.  The
          Explanatory Notes to heading 6307 state that the heading
          includes made up articles of any textile material which are not
          included more specifically in other headings.  The Explanatory
          Notes state that the heading includes flags, pennants and
          banners.  Thus, the merchandise at issue is classifiable in
          heading 6307.

                Subheading 6307.90.85, HTSUSA, provides for other made up
          articles, wall banners, of man-made fibers.  Since the flag at
          issue has grommets at each corner, which permit it to be used
          as a wall banner, it will be classified as such.

          HOLDING:

                The merchandise at issue is classified under subheading
          6307.90.8500, HTSUSA, which provides for other made up
          articles, other, wall banners, of man-made fibers, and dutiable
          at the rate of 11.6 percent ad valorem.

                Due to the changeable nature of the statistical
          annotation and the restraint (quota/visa) categories applicable
          to textile merchandise, 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