N364723

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364723 September 23, 2026 CLA-2-63:OT:RR:NC:N2:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Ms. Jillian Harrison Lucky Bear Studio 1537 14 Ave. SW, #9 Calgary T3C 0W4 Canada RE: The tariff classification of textile wall hangings from Canada Dear Ms. Harrison: In your letter dated August 31, 2026, you requested a tariff classification ruling. In lieu of a sample, photographs showing the front and back of representative finished articles were submitted with your request. The subject merchandise is identified as decorative textile wall hangings in various designs, shapes and sizes, typically ranging from 5 to 18 inches. The items are produced by inserting acrylic, cotton, and wool yarns into pre-existing cotton woven fabric using an electric tufting machine. The tufting process creates a loop-pile surface. The pile surface is secured with adhesive on the reverse side of the cotton cloth, and a secondary backing of felt is applied. The felt fabric is fitted with a metal D-ring hanging fixture so that the finished article may be displayed on a wall. You state the textile fiber composition of the pile surface varies by design; however, in all cases, the surface area consists chiefly of (more than 50 percent) acrylic yarn with lesser quantities of cotton and/or wool yarns, depending on the piece. You also state that the wool yarn is a product of Canada, but the acrylic and cotton yarns, woven cotton fabric, and felt backing may be sourced from various suppliers and may include materials manufactured outside Canada, the United States, or Mexico. For purposes of this ruling, we assume all materials other than the wool yarn is of foreign origin. Tufting and final assembly of the finished article are performed in Canada. The applicable subheading for the hand-made decorative textile wall hangings will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” The general rate of duty will be 9.3 percent ad valorem. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. USMCA ELIGIBILITY: The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30, 2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)). General Note ("GN") 11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good is an originating good for purposes of the USMCA. GN 11(b) states: For the purposes of this note, a good imported into the customs territory of the United States from the territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential tariff treatment provided for in the applicable subheading and quantitative limitations set forth in the tariff schedule as a “good originating in the territory of a USMCA country” only if-- (i) the good is a good wholly obtained or produced entirely in the territory of one or more USMCA countries; (ii) the good is a good produced entirely in the territory of one or more USMCA countries, exclusively from originating materials; (iii) the good is a good produced entirely in the territory of one or more USMCA countries using non originating materials, if the good satisfies all applicable requirements set forth in this note (including the provisions of subdivision (o)) Since the textile wall hangings contain non-originating materials, they are not considered to be goods wholly obtained or produced entirely in a USMCA country under GN 11(b)(i), nor are the products produced exclusively from originating materials per GN 11(b)(ii). Thus, we must determine whether the products qualify under GN 11(b)(iii). The applicable provisions under subdivision (o) include a Chapter Rule under Chapter 63 and the rule of origin, GN 11(o)/63.5, set forth as follows: Chapter Rule 1: For the purposes of determining the origin of a good of this chapter, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. *** A change to headings 6304 through 6310 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5310 through 5311, chapters 54 through 55 or headings 5801 through 5802 or 6001 through 6006, or other made-up textile articles of heading 9619, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or more of the USMCA countries. Further, GN 11(e)(iv)(B) may also be applicable. GN 11(e)(iv)(B) states: (B) Goods classified under chapters 61 through 63.—Except as provided in subparagraph (C) below, a textile or apparel good provided for in chapter 61, 62 or 63 that is not an originating good because certain fibers or yarns used in the production of the component of the good that determines the tariff classification of the good do not undergo an applicable change in tariff classification set forth in subdivision (o) of this note shall be considered to be an originating good if the total weight of all such fibers or yarns in the component, including elastomeric yarns, is not more than 10 percent of the total weight of the component and the good meets all other applicable requirements of this note. The component that determines the classification is the pile yarn forming the face of the wall hangings. As the wool yarn is originating, only the acrylic and cotton yarns need to meet the product specific rule of origin. If the cotton yarns represent not more than 10 percent of the total weight of the face yarns, they may be considered originating; however, as you are unable to provide weights, for the purposes of this ruling, we will not apply GN 11(e)(iv)(B). Acrylic yarns are classified under chapters 54 and 55, HTSUS. Cotton yarns are classified under headings 5205 - 5207, HTSUS. Because the non-originating acrylic and cotton yarns are exceptions to the tariff shift rule, they do not undergo the applicable change in tariff classification required by General Note 11(o)/63.5. Consequently, the wall hangings do not qualify for preferential tariff treatment under the USMCA. HOLDING: The tariff classification for the hand-made decorative textile wall hangings will be subheading 6304.93.0000, HTSUS. The hand-made decorative textile wall hangings are ineligible for preferential tariff treatment under the USMCA. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, 

The tariff classification for the hand-made decorative textile wall hangings will be subheading 6304.93.0000, HTSUS. The hand-made decorative textile wall hangings are ineligible for preferential tariff treatment under the USMCA. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division