CLA-2-58:S:N:N3H:351 862901
Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883
RE: The tariff classification of embroidered appliques with
visible ground fabric from Hong Kong.
Dear Mr. Liberati:
In your letter dated April 26, 1991, on behalf of Good Lad,
you requested a tariff classification ruling.
You have submitted five samples of embroidered appliques as
follows: bear with drum, bear with package, reindeer,
gingerbread man and gingerbread woman. All of the patches have
visible, flocked, beige colored, ground fabric that is made of
100% nylon flock fibers and 50% polyester/50% cotton woven
backing fabric. It should be noted that even a small change in
fiber blend content of the woven backing fabric may affect the
classification of these items. Also, each of the appliques has
embroidery threads made from 65% polyester/35% cotton and heat
sealed backing. Except for the gingerbread man and woman, the
patches have small portions of 100% acetate, woven, plaid
fabrics embroidered to the ground and, also, embroidered borders.
The largest patches measure 5 inches in height by 4 inches in
width.
The applicable subheading for the appliques will be
5810.92.0040, 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 8.4 percent ad valorem.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport