NY 896399

CLA-2-48:S:N:N8:234-896399

4821.10.2000

Ms. Nancy Yi Zhang
3620 Jasmine Ave., #203
Los Angeles, California 90034

RE: The tariff classification of tags, labels, patches and buttons from Hong Kong.

Dear Ms. Zhang:

In your letter, undated, received March 31, 1994, you requested a tariff classification ruling.

Samples were furnished, which will be retained for reference: 1. Metal buttons with engraved letters, to be sold in the United States to garment manufacturers and to be used as a means of connecting and attaching. 2. Woven labels, to be sold in the United States to garment manufacturers and to be used as labels at the collar of garments as well as other necessary parts. The raw materials are polyesters. 3. Printed labels (same as 2., above, except that the information is not woven into the fabric background, but is printed on it.)

4. Leather patches, to be used by garment manufacturers as decorative and labeling patches for jeans. The material is either genuine leather or imitation leather.

5. Hang tags, to be sold in the United States to garment manufacturers, to be attached to garments to indicate brand, sale price, material, etc.

The applicable subheading for the metal buttons will be 9606.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for :Metal buttons, of base metal. The rate of duty will be 3.6 percent.

The applicable subheading for the woven lables and printed labels (2. and 3., above) of polyester, will be 5807.10.1020, which provides for: Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered:Woven:Labels, of man-made fibers. The rate of duty will be 9 percent, and the textile category is 669.

The applicable subheading for the leather patches will be 4205.00.8000, which provides for: Other (than certain enumerated) articles of leather or of composition leather. The rate of duty will be Free.

The hang tags will be classifiable in HTS subheading 4821.10.2000, which provides for: Paper and paperboard labels of all kinds, whether or not printed: Printed in whole or in part by a lithographic process. The rate of duty will be 8.8 cents per kilo.

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