CLA-2 CO:R:C:G 086401 JS

Ms. Karen L. Grant
Tri-Mor Products Inc.
1500 Robin Circle Suite 221
Hoffman Estates, Ill. 60194

RE: Patches

Dear Ms. Grant:

This is in reply to your letter of January 26, 1990, requesting classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for clothing patches from Thailand. Two samples were submitted for inspection.

FACTS:

Patch No. 0102 is a 50% polyester/50% cotton woven star- shaped patch measuring approximately 1 1/4 inches in diameter. Patch No. 0123 is made of polyvinyl chloride ("PVC") and measures approximately 3 x 3 1/2 inches. It depicts a western scene in relief, which has an American Indian as its central figure. Patch No. 0590135 is made of a base felt of 100% polyester and 100% acrylic thread. It measures approximately 6 x 8 inches and is in the shape of a square with a triangular extension at the bottom. The letters "JR" are depicted beneath the multicolored figure of a skier.

All three patches are made in Taiwan and are intended for use on clothing. They will be affixed by a process of gluing or stitching, as required.

The samples you submitted for inspection will be returned as requested.

ISSUE:

What is the proper classification of such items under the Harmonized Tariff Schedule of the United States Annotated (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 relative section or chapter notes.

Heading 6217, HTSUSA, provides for other made up clothing accessories. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, heading 6217 covers, in relevant part,

(8) Labels, badges, emblems, "flashes" and the like (excluding embroidered motifs of heading 58.10) made up

otherwise than by cutting to shape or size. (When made up only by cutting to shape or size these articles are excluded - heading 58.07)

The relevant parts of Section XI Chapter Note 7 define "made up" as:

(a) cut otherwise than into squares or rectangles;

(b) produced in the finished state, ready for use;

(d) cut to size and having undergone a process of drawn thread work;

(e) Assembled by sewing, gumming, or otherwise.

Since patch No. 0102 is made up by being produced in the finished state and requiring assembly by sewing or gumming, it is not excluded by the explanatory note above, and is properly classifiable in heading 6217, HTSUSA. Likewise, patch no. 0590135 also falls under heading 6217, HTSUSA.

Heading 4911, HTSUSA, provides for other printed matter. The General Explanatory Notes of Chapter 49 state that the Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations. Moreover, although most products classified under this chapter are printed on paper, the explanatory notes include goods of other materials. See HRL 085591 issued January 5, 1990 (printed plastic shrink wrapping for decorative application to eggs held to be other printed matter under heading 4911, HTSUSA).

Since patch no. 0123 is printed with a prominent character and other pictorial representations, including trademark-type wording, it is primarily characterized by its function in

identifying the manufacturer. Therefore, its essential use derives from its printed characteristics and heading 4911 applies. Clearly, there is no other purpose for this item discernable from either the item itself or any assertions made by the importer. Patch no. 0123 is therefore properly classifiable under heading 4911, HTSUSA.

HOLDING:

Patch no. 0102 is classified in subheading 6217.10.0050, HTSUSA, which provides for other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: accessories, other, other, textile category 859, and dutiable at a rate of 15.5 percent ad valorem.

Patch no. 0590135 is classified in subheading 6217.10.0030, HTSUSA, which provides for other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: accessories, of man-made fibers, textile category 659, dutiable at a rate of 15.5 percent ad valorem.

Patch no. 0123 is classified in subheading 4911.99.8000, HTSUSA, which provides for other printed matter, including printed pictures and photographs: other: other: other: other, dutiable at the rate of 4.9% ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available for inspection at your local Customs office.

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 Operations Division