CLA-2-58:RR:NC:TA:351:JK B80629

Ms. Anne Monske
Westwater Enterprises
917 Mountain Ave.
Mountainside, NJ 07092

RE: The tariff classification of an embroidered cotton motif from Hong Kong

Dear Ms. Monske:

In your letter dated December 13, 1996 you requested a tariff classification ruling.

You have submitted a sample of a 7 inch by 7 inch square cotton motif. It consists of a plain woven backing material, onto which several printed fabric pieces have been sewn patchwork-style, to form a framed picture of a Christmas tree. Finished buttonholes, which appear to be decorative in nature, have been cut near each of the four corners of the motif.

The applicable subheading for the motif will be 5810.91.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs; other embroidery; of cotton; weighing over 200 grams per square meter. The rate of duty will be 5.9 percent ad valorem.

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 Jeff Konzet at 212-466-5885.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division