HQ 0951810 - Classification of an embroidered motif; sequins and beads sewn onto burnt-out lace; applique work; classifiable under subheading 5810.92, HTSUSA - United States International Trade Commision Rulings

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HQ 951810

October 30, 1992

CLA-2 CO:R:C:T 951810 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.92.0040

Terrance S. Lisoski
Terrance Int'l Services Inc.
Cargo Building 80
JFK International Airport
Jamaica, NY 11430

RE: Classification of an embroidered motif; sequins and beads sewn onto burnt-out lace; applique work; classifiable under subheading 5810.92, HTSUSA

Dear Mr. Lisoski:

This letter is in response to your inquiry, on behalf of Quadelle Textiles Inc., requesting the tariff classification of an embroidered motif. Samples were submitted for examination.

FACTS:

The submitted sample is burnt-out lace, measuring 3 inches by 2 inches and onto which are sewn beads and sequins. The burnt-out lace is made of 65 percent rayon and 35 percent cotton yarns. According to your submissions, the burnt-out lace is produced in the United States by embroidering a pattern on a dissolvable ground fabric, which is later eliminated by chemical means. The burnt-out lace is then sent to China where the beads and sequins are attached by sewing.

ISSUE:

Whether the submitted merchandise is classifiable under subheading 5810.10 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or under subheading 5810.92, 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. Within this heading, subheading 5810.10 provides for embroidery without visible ground; subheading 5810.92 provides for other, of man-made fibers.

The Harmonized Commodity Description and Coding System, Explanatory Notes, the official interpretation of the HTSUSA at the international level, states at page 809 that Heading 5810 covers three groups of merchandise: (I) embroidery without visible ground, (II) embroidery with the ground retained after embroidering, and (III) applique work.

Burnt-out lace is classifiable as embroidery without visible ground under subheading 5810.10, HTSUSA. The issue in this case is whether sewing beads and sequins onto burnt-out lace makes this merchandise classifiable as applique work under subheading 5810.92, HTSUSA.

According to the Harmonized Commodity Description and Coding System, Explanatory Notes, at page 809, embroidery without visible ground is embroidery in which the ground fabric has been eliminated (e.g., by a chemical process, by cutting out); thus, the material consists entirely of the embroidered designs. The Harmonized Commodity Description and Coding System, Explanatory Notes, at page 810, also states that applique work includes a ground of textile fabric or felt on which are sewn, by embroidery or ordinary stitches, beads, sequins or similar ornamental accessories; these accessories are generally made of glass gelatin, metal or wood, and are sewn so as to produce a pattern or a scattered design on the ground fabric.

The merchandise at issue consists of burnt-out lace and two other components, beads and sequins. The beads and sequins are sewn onto the burnt-out lace to produce a scattered design on this fabric. The burnt-out lace, therefore, serves as a ground fabric onto which the beads and sequins are sewn. Consequently, according to the Explanatory Notes, the merchandise at issue is considered applique work and is therefore classifiable as other embroidery. This merchandise cannot be classifiable as embroidery without visible ground since it has a ground fabric (the burnt-out lace).

Subheading Note 2(A) of Section XI provides that products classifiable in Chapters 56 to 63 that consist of a mixture of two or more textile materials are classified as if consisting wholly of the one textile material which predominates by weight over each other single textile material. Subheading Note 2(B)(c) to Section XI states that in the case of embroidery of Heading 5810 only the ground fabric shall be taken into account. Since rayon predominates by weight in the ground fabric, the submitted sample is classifiable as of man-made fibers under subheading 5810.92, HTSUSA.

HOLDING:

The submitted merchandise is classified under subheading 5810.92.0040, HTSUSA, which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, badges, emblems and motifs. In application of Additional U.S. Note 1 to Chapter 58, the rate of duty is 8.4 percent ad valorem. No textile category is currently assigned to merchandise classifiable under this subheading.

Sincerely,

John Durant, Director

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