CLA-2-58:S:N:N3H:351 868610
Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad St.
New York, N.Y. 10004
RE: The tariff classification of embroidered polyester felt
jacket patches from Hong Kong
Dear Ms. Cumins:
In your letter dated November 5, 1991 you requested a
classification ruling.
You have enclosed a sample of an embroidered felt jacket
patch, which you indicate is made of polyester fabric. The patch
measures approximately 7 inches by 5 inches, and depicts a winged
foot superimposed on the letter "P." The edges of the letter,
and various details on the wings and the foot, are highlighted
with embroidery. The felt material is backed with four layers of
thin plastic material, which appear to be for reinforcement
purposes.
The applicable subheading for the embroidered patch 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%.
Products of Hong Kong which are classified under
5810.92.0040 HTS are not currently subject to quota and visa
requirements.
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