HQ 0088788 - Classification of textile labels: Heading 5807 - United States International Trade Commision Rulings

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HQ 088788

May 23, 1991

CLA-2 CO:R:C:T 088788 jlj

CATEGORY: CLASSIFICATION

TARIFF NO.: 5807.10.1020

Ms. Diana Pekarek
Emblem/Label Production Manager
American Mills
301 North Fifth Street
Minneapolis, Minnesota 55403

RE: Classification of textile labels: Heading 5807

Dear Ms. Pekarek:

In your letter of January 18, 1991, you requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for textile labels imported from Hong Kong. You submitted several samples along with your request.

You also asked about country of origin marking requirements for the labels. These marking questions were answered separately in Customs Headquarters Ruling Letter 734077 of April 18, 1991.

FACTS:

The samples at issue are labels made of man-made woven fabric with an adhesive back. The labels are irregularly shaped with wavy edges. They are unhemmed and cut to size and shape. They measure approximately 1-1/8 inches by 1/2 inch. The words "Little Rock" and a design are woven into the label. You advise us that the labels are intended for use on wearing apparel.

ISSUE:

What is the correct HTSUSA classification for the labels?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes.

Heading 5807, HTSUSA, provides for labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape and size, not embroidered.

The Explanatory Notes, the official interpretation of the tariff at the international level, state in part regarding the labels of Heading 5807:

They must be in the piece, in strips (as is usually the case) or in separate units obtained by cutting to size or shape but must not be otherwise made up,

The instant labels are in separate units cut to size or shape, are not embroidered, and are not otherwise made up, therefore they are classified in subheading 5807.10.1020, HTSUSA.

LAW AND ANALYSIS:

The labels are classified in subheading 5807.10.1020, HTSUSA, dutiable at the rate of 9 percent ad valorem. Textile category 669 applies to this tariff provision.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Inasmuch as part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U. S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director
Commercial Rulings Division

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