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NY 891704

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October 26, 1993

CLA-2-58:S:N:N6:351 891704

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 Christmas iron-on embroidered appliques from China.

Dear Mr. Liberati:

In your letter dated October 16, 1993, on behalf of Don Wasserman Inc., you requested a tariff classification ruling.

You have submitted samples of Christmas, embroidered fabric iron-on appliques in three sizes, as follows: (1) large size, Holly, measuring approximately 7 by 7 inches; (2) medium, Santa and Bear, approximately 6 by 4 inches; and (3) small, Christmas Stocking with Bear, 3 1/2 by 3 inches. The motifs' embroidery work frames the borders and forms designs throughout portions of the shaped woven man-made fiber ground fabrics. The decorative appliques are intended to be ironed onto garments.

The applicable subheading for the three 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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