CLA-2-58:OT:RR:NC:N3:352
Ms. Sanna Nimmo
Vx Intimates USA Inc.
P.O. Box 626
Katonah, NY 10536
RE: The tariff classification of beaded and embroidered flower motifs in strips, from China
Dear Ms. Nimmo:
In your letter dated December 3, 2014, you requested a tariff classification ruling. One sample accompanied your request. Your sample is being returned at your request, less that portion retained for file purposes.
Style #2000 is a series of fully beaded motifs, embroidered in a leaf and flower pattern created with embroidery threads, glass beads and sequins sewn onto a length of plain weave ground fabric, said to be composed of 100% polyester. The instant sample measures approximately 1.75 inches in width. The ground fabric has been cut away along the outline of the embroidered pattern. According to your correspondence, this item is intended to be appliqued to the surface of garments as decoration or embellishment, without adding functionality. The beaded applique will be imported on plastic holders containing 10 yarns of applique, to be cut to desired length at the consumer level.
In your letter you suggest classification as a motif under subheading 5810.92.1000, Harmonized Tariff Schedule of the United States (HTSUS). The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, describe appliqué work of subheading 58.10 as follows:
(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.
(B) Ornamental motifs of textile or other materials. These motifs are usually a textile fabric (including lace), of a texture different from that of the ground fabric and cut in various patterns which are sewn to the ground fabric; in certain cases, the ground fabric is removed at the places covered by the applied motif.
(C) Braid, chenille yarn or other trimmings, etc., in the form of a 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 embroidered 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 appliquéd as elements of embroidery in, for example, underwear or articles of apparel 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.
Since these embroidered motifs are imported in strip form, even though for subsequent separation into shorter lengths, they would not be classified as individual motifs.
The applicable subheading for Style #2000 will be 5810.92.9080, HTSUS, which provides for embroidery in the piece, in strips or in motifs: other embroidery: of man-made fibers: other, other: other. The duty rate for this provision is governed by Additional U.S. Note 3 to Chapter 58 which states that the rate of duty is 7.4 percent ad valorem, but in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered. Since, the base fabric for this sample would be classifiable in subheading 5407.61.99, HTS, which provides a rate of duty of 14.9 percent ad valorem, the rate of duty for Style #2000 will be 14.9 percent ad valorem.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Maribeth Dunajski at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division