854306
CLA-2-58:S:N:N3H:351 854306
TARIFF NOS.: 5810.10.0000; 5810.92.0040; 3926.90.3500; 3926.90.4000
Mr. Paul Soroudi
G & H International
909 S. Broadway, # 602
Los Angeles, CA 90015
RE: The tariff classification of embroidered patches and articles of
beads/imitation gemstones from Taiwan and Hong Kong.
Dear Mr. Soroudi:
In your letter dated July 9, 1990, you requested a tariff
classification ruling.
You have submitted three groups of samples of beaded trimmings
and embroidered patches. Sample #1 includes three trimming samples,
as follows: the first beaded trimming has round and tear-drop shaped
imitation pearls spaced at 1/4 inch intervals pressed on to a 1/2 inch
wide narrow woven fabric, the second beaded trimming has dangling
imitation pearls and beads strung and sewn on to a 3/8 inch wide
narrow woven fabric, and the third trimming has a row of plastic
rhinestones sewn on to a 1/2 inch wide folded woven fabric. We assume
that the sample #1 group of trimmings will be imported in continuous
lengths and that the fabric portions will be completely obscured when
sewn on to garments in the United States.
Samples #2 and #3 are embroidered patches or motifs that will be
ironed on to garments after importation. Sample #2 has embroidery
work over a visible man-made fiber felt base fabric. It features the
words "Royal Navy" with crown, ship's wheel and leaf designs. In your
letter, you stated that sample #3 is an embroidered patch without any
base (fabric). This patch is without a visible ground; the embroidery
work completely covers both sides of the patch which depicts an anchor
and life buoy.
The applicable subheading for the two sample #1 beaded trimmings
with beads, not imitation gemstones, will be 3926.90.3500, Harmonized
Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of
headings 3901 to 3914; other; beads, bugels and spangles, not strung
(except temporarily) and not set; articles thereof, not elsewhere
specified or included; other. The rate of duty will be 6.6 percent ad
valorem.
The sample #1 trimming with imitation gemstones will be
classifiable under the provision for other articles of plastics and
articles of other materials of headings 3901 to 3914, other, imitation
gemstones, in subheading 3926.90.4000, HTS. The rate of duty will be
2.8 percent ad valorem.
Sample #2, the "Royal Navy" patch, will be classifiable under the
provision for embroidery in the piece, in strips or in motifs; other
embroidery; of man-made fibers; badges, emblems and motifs, in sub-
heading 5810.92.0040, HTS. The rate of duty will be 8.4 percent ad
valorem.
Sample #3, the anchor patch, will be classifiable under the
provision for embroidery in the piece, in strips or in motifs,
embroidery without visible ground, in subheading 5810.10.0000, HTS.
The rate of duty will be 16 percent ad valorem.
The sample #3 embroidered patch falls within textile category
designation 229. Based upon international textile trade agreements,
products of Taiwan and Hong Kong are subject to the requirements of a
visa, and quota restraints for Taiwan only.
The designated textile and apparel category may be subdivided
into parts. If so, 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 that you check, close to the time of
shipment, the Status Report On Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs office.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport