CLA-2 CO:R:C:T 957317 jb
Eva H. Forsyth
Forsyth Enterprises Ltd.
P.O. Box 7139
Charlottesville, Virginia 22906
RE: Classification of embroidered fabrics for wedding gowns; heading 5810, HTSUSA; motifs
Dear Ms. Forsyth:
This is in regard to your letter, dated November 10, 1994, requesting classification under
the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), country of origin,
and quota status of certain embroidered fabrics. Samples were provided to this office for
examination.
FACTS:
The subject samples consist of two irregularly shaped pieces of fabric, which you state are
satin weave fabric composed of 35 percent silk and 65 percent rayon. You state that the satin
fabric is purchased in Japan and then sent to China where it is cut into shapes and embroidered.
Your company cuts these pieces according to specific patterns and uses them to manufacture
bridal gowns in the United States. The samples are as follows:
1. Beading Sample Hanna: motif tgn:
five sided irregularly shaped fabric approximately 2 feet long and 3 feet wide, featuring a partially completed design in the center consisting of embroidery and sewn-on beads, measuring approximately 7 inches by 15 inches
2. Beading Sample Hanna: motif bdn:
roughly trapezoidal shape approximately 2 feet long and 1-1/2 feet wide, featuring a partially completed design in the center consisting of embroidery and sewn-on beads, measuring approximately 12 inches by 12 inches
Each piece is sewn to a plain woven fabric backing of low construction. The purpose of
the backing fabric, which this office assumes to be rayon, is to provide reinforcement for the
embroidered fabric. Neither of the fabric shapes nor the embroidered patterns are identifiable as
specific parts of a wedding gown.
ISSUE:
What is the proper classification of the merchandise at issue?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification is determined first in accordance with the
terms of the headings of the tariff and any relative section or chapter notes. Where goods cannot
be classified solely on the basis of GRI 1, the remaining GRI will be applied in the order of their
appearance.
Heading 5810, HTSUSA, provides for embroidery in the piece, in strips or in motifs. The
Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to
heading 5810, HTSUSA, state in relevant part:
(III) Applique Work
This consists of a ground of textile fabric or felt on which are sewn, by embroidery
or ordinary stitches:
(A) Beads, sequins or similar ornamental accessories; these accessories are generally made of glass, gelatin, metal or wood, and are sewn so as to produce
a pattern or a scattered design on the ground fabric.
All varieties of embroidery described remain within this heading when in the following forms:
(1) In the piece or in strips of various widths. These pieces or strips may bear a
series of identical designs, whether or not intended for subsequent separation to be made up into finished articles (e.g., strips of embroidered labels for ` marking articles of apparel, or pieces embroide red at regular intervals intended to be cut up and made up into bibs).
(2) In the form of motifs, i.e., individual pieces of embroidered design serving no other function than to be incorporated or appliqued as elements of embroidery in, for example, underwear or articles of app arel or furnishings. They may be cut to any shape, backed or otherwise assembled. They include badges, emblems, "flashes", initials, numbers, stars, national or sporting insignia, etc.
As the subject samples are cut to irregular shapes to accommodate embroidered designs
and to enable a dress designer to use those designs to his/her needs, they are no longer "in the
piece". However, they do qualify, as per the terms of the EN to heading 5810, HTSUSA, as "in
the form of motifs".
HOLDING:
The subject samples, referenced styles Beading Sample Hanna: motif tgn and Beading
Sample Hanna: motif bdn, are classifiable in subheading 5810.92.1000, HTSUSA, which provides
for embroidery in the piece, in strips or in motifs: of man-made fibers: badges, emblems and
motifs. In determining the rate of duty, we are directed to chapter 58, HTSUSA, Additional U.S.
Note 2, which states:
8%, but in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered.
As the subject samples are "in the form of motifs", the applicable rate of duty is 8 percent ad
valorem. Goods classifiable under this subheading are not subject to a textile quota category,
and thus it is not necessary to determine the country of origin of these goods (i.e., they are not
subject to quota or visa requirements from either China or Japan).
Sincerely,
John Durant, Director
Commercial Rulings Division