NY 883658 - The tariff classification of a polyester embroidered applique, from Taiwan. - United States International Trade Commision Rulings

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NY 883658

March 11, 1993

CLA-2-58:S:N:N6:351 883658

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.92.0040

Ms. Kim Gregory
Wang's International, Inc.
P.O. Box 18447
Memphis, TN 38181-0447

RE: The tariff classification of a polyester embroidered applique, from Taiwan.

Dear Ms. Gregory:

In your letter dated March 4, 1993, you requested a tariff classification ruling.

You have submitted a sample of a 100% polyester embroidered applique, your item no. LA209. On its retail packaging, the sample is referred to as "lace" applique, large flower neckline motif, measuring 4 1/2 by 7 1/2 inches. Please note that the V- shaped motif is not of real lace or raschel "lace" construction; it has embroidery work that does not completely obscure the polyester, sheer plain woven ground fabric. In your letter, you state that the applique will be marketed for use as an accessory on blouses, jackets and T-shirts; and it can be attached by sewing or with fabric glue. We will not be able to rule on other motif styles that come in different patterns and sizes without receiving samples of each item.

The applicable subheading for the embroidered applique 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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