Mr. Alex Kang
WTS Customs Brokerage
5730 W. Manchester Blvd., Suite 280
Los Angeles, CA 90045
RE: The tariff classification of embroidered fabrics, buttons and tassels from China.
Dear Mr. Kang:
In your letter dated August 11, 1994, on behalf of Jacob Supplies, you requested a classification ruling.
You have submitted five samples of decorative textile items, as follows: (1) style # AS/JC 1006, beaded motifs; (2) style # AS/RP 1003/100, a beaded fabric strip in continuous lengths; (3) style # FR/KC 009, a 1 3/16 inch diameter flat button made of 100% rayon cords; (4) style # FR/TT2, a 100% rayon tassel; and (5) style # FR/KC 016, a 1 inch diameter dome-shaped button made of 100% rayon cords. The beaded motifs, (1), are made with imitation pearls and sequins sewn on to a sheer woven ground fabric assumed to be of man-made fibers. They consist of star-shaped motifs with 2 inch long dangling beads. These motifs are imported by the yard for the convenience of transportation, and they can be easily cut apart. The 1 1/8 inch wide fully beaded strip, (2), has sequins and other beads embroidered to a 1 1/2 inch wide sheer woven ground fabric that appears to be made of multifilament yarns. The tassel, (4), measures 3 1/2 inches in length including a 1 3/8 inch disc-shaped top portion made of twisted cord. Please note that the tassel, (4), and the two buttons, (3) and (5), are not Chinese frog buttons as described in your letter.
The applicable subheading for the first item, style # AS/JC 1006, will be 5810.92.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or motifs; other embroidery; of man-made fibers; badges, emblems and motifs. The duty rate will be 8.4 percent ad valorem.
The second item, style # AS/RP 1003/100, will be classifiable under the provision for embroidery in the piece, in strips or in motifs; other embroidery; of man-made fibers; other; other, in subheading 5810.92.0080, HTS. The rate of duty will be 17 percent ad valorem.
The fourth item, style # FR/TT2, will be classifiable under the provision for tassels, pompons and similar articles; other; of man-made fibers, in subheading 5808.90.0010, HTS. The rate of duty will be 7.8 percent ad valorem.
The third and fifth items, style # FR/KC 009 and # FR/KC 016, will be classifiable under the provision for buttons, press-fasteners, snap-fasteners and press-studs, button molds and other parts of these articles; buttons; other; other; other, in subheading 9606.29.6000, HTS. The rate of duty will be 5.7 percent ad valorem.
The second and fourth items, # AS/RP 1003/100 and # FR/TT2, fall within textile category designation 229. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
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.
Jean F. Maguire
New York Seaport