CLA-2-58:RR:NC:TA:351 F82246
Ms. Lana Wang
Success System Services
7740 E. Garvey Avenue, #D
Rosemead, CA 91770
RE: The tariff classification of motifs from China or Taiwan
Dear Ms. Wang:
In your letter dated January 18, 2000, you requested a tariff classification ruling on behalf of Million Lace & Trim, Inc.
Two samples of embroidered motifs were submitted. Style UB2233 is shaped like a butterfly and measures approximately 1.5 by 2 inches. Style 6839 is a leaf/floral design and measures approximately 8.5 by 4 inches. You state that the ground fabric is a woven polyester and the embroidery thread is made of rayon filament yarn.
The applicable subheading for the motifs will be 5810.92.1000, Harmonized Tariff Schedule of the United States (HTS), 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 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 Camille Ferraro at 212-637-7086.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division