CLA-2-58:OT:RR:NC:N3:352
Dana Posner
Hanesbrands, Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105
RE: The tariff classification of various heat-seal logos of man-made fibers, from China
Dear Ms. Posner:
In your letter dated January 14, 2020, you requested a tariff classification ruling. Ten samples were provided with your request.
The samples depict Champion logos that incorporate various “Sesame Street” characters or wording in the designs. The following samples were submitted to our office and are identified as Item Numbers AQC283, AQC278 (Wording), AQC278 (Character), AQC279 (Wording), AQC279 (Character), AQC275, AQC285, AQC286, AQC287 and AQC289. According to the information provided, the heat-seal logos are composed wholly of man-made fibers with seven (7) of the ten (10) logos featuring embroidery. The end use of the logos are to be heat-sealed onto a finished garment.
Item Number AQC283 features an embroidered “Oscar the Grouch” character and an embroidered Champion “C” logo on a woven polyester twill fabric.
Item Number AQC278 (Wording) features a 7-inch embroidered “Champion” logo constructed of woven polyester twill fabric.
Item Number AQC278 (Character) features various “Sesame Street” characters on a woven polyester twill fabric.
Item Number AQC279 (Wording) features a 9-inch embroidered “Champion” scripted logo composed of woven polyester twill fabric.
Item Number AQC279 (Character) features “The Count” character on a woven polyester twill fabric.
Item Number AQC275 features a 9-inch embroidered “Champion” scripted logo on a woven polyester twill fabric featuring the words “Ernie and Bert” on the background fabric.
Item Number AQC285 features a 12-inch embroidered “Champion” scripted logo on a woven polyester twill fabric featuring various “Sesame Street” characters on the background fabric.
Item Number AQC286 features both a “Champion” logo and the words “Sesame Street” embroidered on a woven polyester twill fabric featuring the character “Grover” on the background fabric.
Item Number AQC287 features a 15-inch “Champion” logo with an embroidered Champion “C” logo composed of woven polyester twill fabric.
Item Number AQC289 features a 10-inch “Champion” scripted logo and the “Elmo” character on woven polyester twill fabric.
In this ruling request, ten samples were submitted. Please limit future ruling requests to a maximum of five items per letter in order to be accepted.
The applicable subheading for Item Numbers AQC278 (Character), AQC279 (Character) and AQC289 will be 5807.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Of man-made fibers. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for Item Numbers AQC283, AQC278 (Wording), AQC279 (Wording), AQC275, AQC285, AQC286 and AQC287, will be 5810.92.1000, HTSUS, which provides for Embroidery in the piece, in strips or in motifs: Other embroidery: Of man-made fibers: Badges, emblems and motifs. The rate of duty is determined by Additional Note 2 to Chapter 58. As these patches would not be considered embroidery in the piece, the column one, general rate of duty is 4.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 5807.10.2020 and 5810.92.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5807.10.2020 and 5810.92.1000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division