NY 804129 - The tariff classification of beaded embroidered fabric from Korea or Taiwan. - United States International Trade Commision Rulings

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NY 804129

November 15, 1994

CLA-2-58:S:N:N6:351 804129

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.92.0080; 5810.92.0050

Mr. Philip Kwok
Philip Kwok Licensed Customhouse Broker
Cargo Bldg. 80, Suite 238
JFK Airport
Jamaica, NY 11430

RE: The tariff classification of beaded embroidered fabric from Korea or Taiwan.

Dear Kwok:

In your letter dated November 9, 1994, on behalf of Formal Fabrics Ltd., you requested a ruling on the classification and country of origin of beaded embroidered fabric.

You have submitted two samples of decorative embroidered fabric, as follows: the unfinished product made in Korea or Taiwan and the finished product with plastic beads and sequins embroidered onto the unfinished fabric in China, Malaysia or Thailand. No style number is indicated. The unfinished fabric has a 100% polyester, dyed sheer plain woven organdy ground fabric made of multifilament yarns. Also, in Korea or Taiwan, it has been embroidered and cut out, with additional small pieces of fabric sewn onto the embroidered visible organdy fabric. This "unfinished" embroidered organdy fabric has a lace-like appearance with floral and leaf designs. It is valued at $20 per yard. The fabric is then shipped to China, Malaysia or Thailand for a small amount of beading work which adds an additional $6 per yard to the product's cost. The beads and sequins partially outline and decorate the floral shapes of the embroidered organdy. We assume that the finished product will be imported in the piece in widths greater than 30 centimeters (cm). Please note that Customs can only rule on the sample submitted for our examination.

In the production scenario that you present, the additional beading and sequin work will be done in either China, Malaysia or Thailand and the embroidered ground may have its origin in either Korea or Taiwan. The country of origin will be that of the original embroidered ground fabric, that is, Korea or Taiwan. Duty rates and quota or visa requirements will then be based on the country of origin.

2

The applicable subheading for the beaded fabric 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. The duty rate will be 17 percent ad valorem. If the unembroidered organdy ground fabric portion weighs less than 100 grams per square meter and has a width of more than 225 cm, the finished (beaded) fabric will be classified under the above provision, in subheading 5810.92.0050, HTS. The duty rate will also be 17 percent ad valorem.

The fabric falls within textile category designation 229. Based upon international textile trade agreements, products of Korea or Taiwan are subject to quota and the requirement of a visa.

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
New York Seaport

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