CLA-2-58:OT:RR:NC:N3:352
Paul Gooheen
K & C Fashion Trading Ltd.
54 Warwick Square
London, N/A SW1V 2AJ
United Kingdom
RE: The tariff classification of a chenille sticker of man-made fibers, from China
Dear Mr. Gooheen:
In your letter dated August 20, 2019, you requested a tariff classification ruling. Samples were provided with your request.
The samples submitted to our office are packaged and sold separately and are identified as Chenille Alphabet Stickers V3[6]. Additionally, each letter of the alphabet will have its own unique SKU and UPC code. According to the information provided, the stickers are composed wholly of twisted polyester chenille yarns of different colors that are woven and stitched onto a felt backing fabric. The felt backing fabric is composed of 60 percent polyester, 30 percent acrylic and 10 percent cotton; the backing fabric has an adhesive placed on the reverse side. Your letter states that the patches are for decorative purposes, on items such as phone covers and laptops.
The applicable subheading for the Chenille Alphabet Stickers V3[6], will be 5810.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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 is determined by Additional Note 2 to Chapter 58. As these patches would not be considered embroidery in the piece, the column one, general rate of duty is 4.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5810.92.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5810.92.1000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division