HQ 950904: Flags; banners; logos

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 950904
                        March 17, 1992



CLA-2  CO:R:C:T  950904  JS

CATEGORY:  Classification

TARIFF NO.:  6307.90.9425; 6307.90.9435; 6307.90.9480

Deanna Helm
The House of Flags
61 King Street E.
P.O. Box 817
Forest, Ontario NON 1JO

RE:  Flags; banners; logos

Dear Ms. Helm:

     This is in reference to your letter of December 12, 1991,
requesting classification of flags and banners under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).

FACTS:

     You provide facsimile images of the merchandise at issue, as
well as two samples of logos stitched onto backround fabric.  The
two samples are only included to indicate the fabric style and
construction of the items depicted; the ruling request is for the
banners and flags.

     Three of the items depicted are flags which display a coat
of arms, and the fourth is a banner which displays a picture very
similar to a coat of arms.  The banner hangs from a bar and has a
scalloped fringe bottom.

     Both fabric samples provided are composed of a red Canadian
maple leaf stitched onto a white fabric backround.  One sample is
made of an all-purpose heavy-duty 3.5 oz. nylon fabric, of 200
denier weight, which is vat dyed.  You state that this particular
fabric was especially developed for flag/banner work, and is the
fabric of choice for sewn applique work.  The nylon used to make
the fabric is imported from the United States in white only and
dyed in Canada.  All other work, including sewing and designing,
is conducted at a Canadian plant.


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     The second sample is made of 100 percent knitted polyester,
a new fabric which was developed for the making of flags and
presentation sets.  This fabric is imported from the U.S. already
dyed.

     We have confirmed that a ruling is not being requested for
the two samples, and that they are merely intended to show
fabric and construction.  These flags and banners are custom-
made for use in schools and corporate boardrooms, for example,
and will be hung vertically on flagpoles or horizontally on rods.

ISSUE:

     What is the classification of flags and banners under the
HTSUSA.

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 determined
according to the terms of the headings and any relevant section
or chapter notes.

     Heading 6307 provides for other made up articles, including
national flags.  The Explanatory Notes, the official
interpretation of the tariff at the international level, states
that the 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.  It includes, in
particular:

      (4)  Flags, pennants and banners, including bunting for
           entertainments, galas or other purposes.

Since the flags at issue are made up articles not more
specifically included elsewhere, and they are specifically named
by the subheading, classification is appropriate under heading
6307, HTSUSA.  Likewise, the heading provides for the the banners
which are included in the Exlanatory Notes above.

HOLDING:

     Flags intended to represent the United States are classified
under subheading 6307.90.9425, HTSUSA, which provides for other
made up articles, including dress patterns: other: other: other,
national flags: of the United States, dutiable at the rate of 7
percent ad valorem.  Flags representing other nations are
classified under subheading 6307.90.9435, and are dutiable at the
rate of 7 percent ad valorem.  All other flags and all banners



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are classifiable under subheading 6307.90.9480, at 7 percent ad
valorem.  If considered goods originating in the territory of
Canada, this merchandise is subject to a rate of duty of 4.2
percent ad valorem.

     The materials which are imported from the United States may
qualify for special duty exemptions as American goods returned
under heading 9802 of the HTSUSA.  In order to determine whether
your goods are subject to this provision, please contact the
Special Classification Branch at (202) 566-5765.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, 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