NY 0869801 - The tariff classification of chenille embroidered patches from Canada - United States International Trade Commision Rulings

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NY 869801

December 19, 1991

CLA-2-58:S:N:N3H:351 869801

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.92.0040

Ms. H. Muller
Acme Design Ltd.
265 Princess St.
Winnipeg, Manitoba R3B 1M1
Canada

RE: The tariff classification of chenille embroidered patches from Canada

Dear Ms. Muller:

In your letter dated November 29, 1991 you requested a tariff classification ruling.

You have submitted six sample patches with various chenille- style embroidered designs and ranging from two to four inches in size. One depicts the number "4," one the letter "N" with a superimposed baseball-and-bat logo, one the insignia of a fire department, and three have various sports team insignia. The base material, visible within and around the embroidered designs, is composed of 65% rayon 35% wool felt, which is manufactured in Canada. The 100% acrylic embroidery yarn is of U.S. origin. After embroidery, a light-weight felt material of 80% rayon 20% wool, also of U.S. origin, is sealed onto the back of each patch with a heat-activated glue.

The applicable subheading for the embroidered patches will be 5810.92.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or motifs, other embroidery, of man-made fibers, badges, emblems and motifs. The duty rate will be 8.4% ad valorem.

Goods classifiable under subheading 5810.92.0040, HTS, which have originated in the territory of Canada, if entered on or before December 31, 1991, will be entitled to a 5.8% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. If the merchandise is entered on or after January 1, 1992, the rate of duty will be 5% ad valorem.

You have also inquired about bonding requirements for shipments of these patches. For information on entry procedures and bonding requirements, please consult with the local Customs District office where you plan to import this merchandise.

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

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