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NY 870542


January 29, 1992

CLA-2-58:S:N:N3H:351 870542

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.92.0040

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of embroidered flower appliques from Hong Kong.

Dear Mr. Liberati:

In your letter dated January 7, 1992, on behalf of Good Lad of Philadelphia, you requested a tariff classification ruling.

You have submitted two samples of embroidered flower appliques made with visible, 100 percent man-made fiber woven ground fabrics. No item or style numbers were indicated in your letter or on the samples. The first motif has two 5 1/2 - 6 1/2 inch hemmed green stems sewn on to flowers with embroidered overlock stitch edges. The second motif has a looped, green hemmed stem sewn on to a 2 1/4 inch diameter flower with embroidered overlock stitch edges. A fabric covered button is sewn on to the center of the second motif's flower. After importation, the motifs will be appliqued to young girls' sunsuits or dresses.

The applicable subheading for flower appliques will be 5810.92.0040, Harmonized Tariff Schedule of the United States (HTS), 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 will be 8.4 percent ad valorem.

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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