United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 882824 - NY 882983 > NY 882965

Previous Ruling Next Ruling
NY 882965





February 24, 1993

CLA-2-58:S:N:N6:351 882965

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.92.0080, 9802.00.8060

Mr. Robert L. Dreifuss
Dreifuss and Company Inc.
350 5th Avenue, suite 3304
New York, NY 10118

RE: The tariff classification of re-embroidered and beaded lace from various countries.

Dear Mr. Dreifuss:

In your undated letter, received in this office on February 18, 1993, you requested a ruling on the classification and country of origin of certain lace products.

You have enclosed two samples of lace materials for our consideration. Sample A is a raschel knit lace fabric which has been "re-embroidered," that is, gimped yarns have been sewn onto the base material to highlight and outline the lace pattern. These gimped yarns, we estimate, cover less than 10 percent of the surface area of Sample A. Sample B, also a raschel knit lace fabric, has been similarly re-embroidered and has had beads and sequins sewn onto it. The beads, sequins and gimped yarn, we estimate, cover less than one-quarter of the surface area of Sample B.

You present several scenarios for the production of these products. In all cases the beading and/or re-embroidery will be done in the Philippines. However, the raschel knit ground fabric may have its origin in Hong Kong, Taiwan, China, Korea, Holland, the Philippines or the United States.

If the ground material is sourced in Hong Kong, Taiwan, China, Korea, Holland or the Philippines, and re-embroidered and/or beaded in the Philippines, the country of origin will be that of the original ground fabric, that is, Hong Kong, Taiwan, China, Korea, Holland or the Philippines respectively. Duty rates and quota or visa requirements will then be based on the country of origin.

If, however, the raschel knit ground material is sourced in the United States and then re-embroidered and/or beaded in the Philippines, the country of origin will be the Philippines, not the United States.
The applicable subheading for Samples A and B will be 5810.92.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece...; other embroidery; of man-made fibers; other; other. The duty rate will be 14 percent ad valorem.

If the original raschel knit ground fabric is of U.S. origin, subheading 9802.00.80, HTS, which provides for articles assembled abroad..., may be applicable if the requirements of the Customs Regulations are met. An allowance may be made for the value of the supplied American made raschel knit lace if the fabric is returned to the United States in the same length as sent out or cut to smaller lengths in the Philippines only for the convenience of handling. No allowance will be made for foreign-sourced sequins, beads and thread when imported into the United States.

Both Samples A and B fall within textile category designation 229. Based upon international textile trade agreements products of Taiwan, China, Korea, or the Philippines are subject to quota and the requirement of a visa. Products of Hong Kong are subject to the requirement of a visa. Products of Holland are currently not subject to quota or visa requirements.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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.

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

Previous Ruling Next Ruling

See also: