HQ 086519: Mail box covers with flag motif

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 086519

                                     March 2, 1990





            CLA-2 CO:R:C:G  086519 DRR

            CATEGORY:  Classification

            TARIFF NO.:  6307.90.9050

            Maria B. Dunn
            F.X. Coughlin Co.
            1902 Providence Court
            College Park, Georgia 30337

            Re:  Mail box covers with flag motif

            Dear Ms. Dunn:

                 This is in reference to your letter dated January 15,
            1990, on behalf of Sandals International Trade Consultants,
            requesting the classification of mailbox covers under the
            Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA).

            FACTS:

                 The merchandise at issue is represented by two mailbox
            covers with a flag motif.  One sample depicts the United
            States flag on one side and the state flag of California on
            the other.  The second sample shows the state flag of Georgia
            with the United States flag.  The importer intends to have
            this design available for all fifty United States, Puerto Rico
            and Guam, as well as one with the United States flag displayed
            on both sides of the cover.  The covers are made of 100
            percent woven polyester and measure approximately 21 inches by
            18 inches.  Each sample has a binding and two grommets, one at
            each end of the article.

            ISSUE:

                 Whether the mailbox covers at issue are classifiable
            under subheading 6307.90.9050, HTSUSA.

















                                          -2-


            LAW AND ANALYSIS:

                 Classification of merchandise under the HTSUSA is in
            accordance with the General Rules of Interpretation (GRI),
            taken in order.  GRI 1 provides that classification shall be
            according to the terms of the headings and any relative
            section or chapter notes.  Heading 6307, HTSUSA, provides for
            other made-up textile articles not specifically provided for.
            Subheading 6307.90.9025, HTSUSA, provides for national flags.
            Subheading 6307.90.9050, HTSUSA, provides for other made up
            articles, including dress patterns, other, other.

                 The Explanatory Notes to the HTSUSA constitute the
            official interpretation of the tariff at the international
            level.  The Explanatory Notes to heading 6307 state that "This
            heading covers made up articles of any textile material which
            are not included more specifically in other headings of
            Section XI or elsewhere in the Nomenclature."  The articles in
            question are not more specifically provided for elsewhere.  In
            light of the fact that they were not designed to be used or
            displayed as flags, but are intended to function as decorative
            mailbox covers, they are not properly classified as flags.

            HOLDING:

                 The mailbox covers at issue are classified under
            subheading 6307.90.9050, HTSUSA, as other made up articles of
            textile, with a duty rate of 7 percent ad valorem.


                                       Sincerely,





                                       John Durant, Director
                                       Commercial Rulings Division























            6 cc: A.D.,N.Y. Seaport
            D. Rimmer library/za
            086438