CLA-2-58:OT:RR:NC:TA:352
Mr. Kazim Khan
Zbak International
251 W. 39th St., 3rd Floor
New York, NY 10018
RE: The tariff classification of five beaded and embroidered fabric strips from China
Dear Mr. Khan:
In your letter dated December 8, 2010 you requested a tariff classification ruling. Samples of five styles of strips of embroidered fabric, approximately 3 centimeters in width, were included with your request.
According to the information provided, all of the styles are produced in the same manner: 100% polyester organza woven fabric is attached to a frame, an outline of the pattern is drawn onto the fabric, and then beads, sequins, and cording are sewn by hand onto a pre-existing ground of woven fabric to produce an ornamental effect. The ground fabrics are woven of non-textured multifilament or monofilament yarns.
Each style consists of a series of designs embroidered onto a length of ground fabric. Style 2177 is characterized by a series of beaded shapes in the form of an “X” with a square flat bead affixed at the center of each. Style 5034 is a series of rosettes formed by sequins and beads. Style 5047 is a flowing pattern formed by round and tubular beads and sequins. Style 9209 is characterized by floral or clover-leaf designs formed by round beads and rhinestones. Style 70037 is a leaf and floral design of round and flat beads, outlined by cording. All styles except 5047 have had excess ground fabric trimmed away from side edges of the designs. However, for all styles the fabric is visible through the embroidery and on the reverse side. Embroidered strips are joined together to form continuous running yardage of five to ten yards in length. The embroidery will be used to enhance or embellish garments, without adding functionality.
The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, describe appliqué work of subheading 58.10 in part as follows:
(III) APPLIQUE WORK
This consists of a ground of textile fabric or felt on which are sewn, by embroidery or ordinary stitches:
(A) Beads, sequins or similar ornamental accessories; these accessories are generally made of glass, gelatin, metal or wood, and are sewn so as to produce a pattern or a scattered design on the ground fabric.
(B) Ornamental motifs of textile or other materials. These motifs are usually a textile fabric (including lace), of a texture different from that of the ground fabric and cut in various patterns which are sewn to the ground fabric; in certain cases, the ground fabric is removed at the places covered by the applied motif.
(C) Braid, chenille yarn or other trimmings, etc., in the form of a design on the ground fabric.
All varieties of embroidery described remain within this heading when in the following forms:
(1) In the piece or in strips of various widths. These pieces or strips may bear a series of identical designs, whether or not intended for subsequent separation to be made up into finished articles (e.g., strips of embroidered labels for marking articles of apparel, or pieces embroidered at regular intervals intended to be cut up and made up into bibs).
(2) In the form of motifs, i.e., individual pieces of embroidered design serving no other function than to be incorporated or appliquéd as elements of embroidery in, for example, underwear or articles of apparel or furnishings. They may be cut to any shape, backed or otherwise assembled. They include badges, emblems, “ flashes”, initials, numbers, stars, national or sporting insignia, etc.
In your letter you suggest that your embroidered fabrics be classified under the provision for badges, emblems or motifs in subheading 5810.92.10, Harmonized Tariff Schedule of the United States (HTSUS). However, classification under this subheading is precluded, as your fabrics are not “individual pieces of embroidered design” but rather are pieces or strips bearing a “series of identical designs, whether or not intended for subsequent separation to be made up into finished articles.”
The applicable subheading for styles 2177, 5034, 5047, 9209 and 70037 will be 5810.92.9080, HTSUS, which provides for embroidery in the piece, in strips or in motifs: other embroidery: of man-made fibers: other, other: other. The duty rate for this provision is governed by Additional U.S. Note 3 to Chapter 58 which states that the rate of duty is 7.4 percent ad valorem, but in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered. Since, the base fabrics for all samples would be classifiable in subheading 5407.61.99, HTS, which provides a rate of duty of 14.9 percent ad valorem, the rate of duty for all of the embroidered fabrics will be 14.9 percent ad valorem.
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/.
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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division