CLA-2-58:OT:RR:NC:N3:352
Mr. LeRoy H. Graw
IPSCMI
7616 93rd Ave CT SW
Lakewood, WA 98498
RE: The tariff classification of an embroidered patch from China
Dear Mr. Graw:
In your letter dated June 30, 2017, you requested a tariff classification ruling. No sample was submitted.
In your submission you indicate that you would like to import custom-made “military style embroidered patches for the Boy Scouts.” According to the information that you provided with your initial request and in later correspondence, these patches will be round in shape, measuring approximately three to four inches in diameter. You state that they will be fabricated of cotton cloth and will embroidered with rayon.
Subheading Note 2(B)(c) to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), states that “In the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.”
In your letter you suggest classification under subheading 5810.92.10, HTSUS, as Other embroidery of man-made fibers: Badges, emblems and motifs. However, according to the subheading note cited above, since you state that the patches will be made using rayon embroidery on a cotton ground fabric, these badges would be classified as being Of cotton.
The applicable subheading for the embroidered patches as described above will be 5810.91.0020, HTSUS, which provides for Embroidery in the piece, in strips or in motifs: Other embroidery: Of cotton: Other. The duty rate for this subheading is governed by Additional U.S. Note 1 to Chapter 58 HTSUS which states that the rates of duty applicable to subheading 5810.91.00 are:
Column 1 (general) – Free, but in the case of embroidery in the piece not less than the rate which would apply to such product not embroidered.
Column 2 – 90%, but in the case of embroidery in the piece not less than the rate which would apply to such product not embroidered.
The individual patches as described above would not constitute embroidery in the piece. Therefore, the rate of duty will be Free.
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 https://hts.usitc.gov/current.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division