CLA-2-56:OT:RR:NC:N3:351

Mr. Alphonse Tshiboyi
Hanesbrands Incorporated
1000 East Hanes Mill Road
Winston-Salem, NC 27105

RE: The tariff classification of flocked heat transfers from Japan

Dear Mr. Tshiboyi:

In your letter dated June 19, 2013, you requested a tariff classification ruling.

You submitted two samples of heat transfers, item #LG1008. They consist of rayon flocking on carrier paper, with an adhesive in the design of a logo. The logo design will be heat-transferred to finished garments. The heat transfers measure 26mm x 26mm.

The logo is produced by creating the image on a film or screen, then printing the image onto flocked sheeting. Then the adhesive is applied on the back of the sheet. We assume that in the heat transferring, both the paper and the adhesive are consumed, leaving only the textile flocked logo.

The applicable subheading for flocked heat transfers will be 5601.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile flock. The rate of duty will be Free.

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/.

The samples will be returned as requested. 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 Mitchel Bayer at (646) 733-3102.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division