HQ 0088905 - Classification of embroidery; not made up; classifiable in Heading 5810 - United States International Trade Commision Rulings

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HQ 088905

June 14, 1991

CLA-2 CO:R:C:T 088905 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.99.0090

Mr. Douglas Barasatian
512 Colgate Court
Bensalem, PA 19020

RE: Classification of embroidery; not made up; classifiable in Heading 5810

Dear Mr. Barasatian:

This letter is in response to your inquiry of February 11, 1991, requesting the tariff classification of embroidery. A sample was submitted for examination.

FACTS:

The merchandise at issue is represented by a sample of hand needlecraft from China which will be exported from Hong Kong. The needlecraft consists of dyed silk thread, covering 10 percent to 40 percent of the ground, embroidered onto a ground made of fine silk cloth. The needlepoint depicts a floral and bird design and has oriental letters on the right hand side and unfinished edges.

ISSUE:

Whether the merchandise at issue is classifiable in Chapter 58 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or in Chapter 63, HTSUSA?

LAW AND ANALYSIS:

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

Heading 5810, HTSUSA, provides for embroidery in the piece, in strips or in motifs. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "this heading does not include embroidery (other than motifs) made up within the meaning of Part (II) of the General Explanatory Note to Section XI, whether or not in the form of finished articles ready for use."

Note 7 to Section XI states that for the purposes of this section, the expression "made up" means:

(a) Cut otherwise than into squares or rectangles;

(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);

(c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have prevented from unravelling by whipping or by other simple means;

(d) Cut to size and having undergone a process of drawn thread work;

(e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); or

(f) Knitted or crocheted to shape, presented in the form of a number of items in the length.

The submitted merchandise is cut in a rectangular shape and has unfinished edges. It does not meet any of the definitions of made up listed above, nor do the Explanatory Notes to this note indicate that the submitted merchandise would be considered made up. Therefore the submitted merchandise is not made up for purposes of classification in Chapter 63, HTSUSA.

Note 8 to Section XI states in pertinent part that "except where the context otherwise requires, Chapters 56 to 60 do not apply to goods made up within the meaning of Note 7 above." The Explanatory Notes state that Heading 5810 includes embroidery with the ground retained after embroidering. The merchandise at issue fits this description and is classifiable in this heading under subheading 5810.99, HTSUSA, which provides for embroidery in the piece, in strips or in motifs, other embroidery, of other textile materials.

HOLDING:

The submitted merchandise is classified under subheading 5810.99.0090, HTSUSA, which provides for embroidery in the piece, in strips or in motifs, other embroidery, of other textile materials, other. The rate of duty is 8.4 percent ad valorem. No textile category is currently assigned to merchandise classified under this subheading.

The sample is being returned under separate cover.

Sincerely,

John Durant, Director

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