CLA-2-58:S:N:N3H:351 873254
Mr. Frank A. Lofaro, Jr.
Keynote Cargo Clearance
147-60 175th Street
Jamaica, NY 11434
RE: The tariff classification of embroidered patches from
Taiwan.
Dear Mr. Lofaro:
In your letter dated April 6, 1992, on behalf of Stadri
Inc., you requested a tariff classification ruling.
You have submitted eight samples of embroidered patches as
follows: "Rock Riders", "U.S.C.G.", "1991 Cub Scout Camp",
"Alluns Nimats", "Master Hunter", "APB Whiting", "NASTR 50 mile
ride", and "Cluster Camporee 1991." These are the type of
patches that are intended to be attached to garments and
advertise an event, a club or a company. The smallest motif
measures 2 inches square and the largest measures 3 by 5 inches.
A label attached to the back of each patch states that the fiber
content is 35 percent cotton/ 65 percent polyester. We assume
that the woven ground fabrics are in chief weight of man-made
fibers. In your letter, you ask for our determination of which
emblems are without visible ground and which ones are with
visible ground fabric. Please note that Headquarters ruling
letter 950499 of October 28, 1991 has changed Customs' practice
with regard to classification of embroidered badges, emblems and
motifs without visible ground, in subheading 5810.10, Harmonized
Tariff Schedule of the United States. Subheading 5810.10 has
been interpreted to only include embroidery in which the ground
fabric has been eliminated (burnt-out lace).
The applicable subheading for the patches will be
5810.92.0040, Harmonized Tariff Schedule of the United States
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