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 > 1997 NY Rulings > NY 854163 - NY 854595 > NY 854306

Previous Ruling Next Ruling
NY 854306




CLA-2-58:S:N:N3H:351 854306

CATEGORY: CLASSIFICATION

TARIFF NOS.: 5810.10.0000; 5810.92.0040; 3926.90.3500; 3926.90.4000

Mr. Paul Soroudi
G & H International
909 S. Broadway, # 602
Los Angeles, CA 90015

RE: The tariff classification of embroidered patches and articles of beads/imitation gemstones from Taiwan and Hong Kong.

Dear Mr. Soroudi:

In your letter dated July 9, 1990, you requested a tariff classification ruling.

You have submitted three groups of samples of beaded trimmings and embroidered patches. Sample #1 includes three trimming samples, as follows: the first beaded trimming has round and tear-drop shaped imitation pearls spaced at 1/4 inch intervals pressed on to a 1/2 inch wide narrow woven fabric, the second beaded trimming has dangling imitation pearls and beads strung and sewn on to a 3/8 inch wide narrow woven fabric, and the third trimming has a row of plastic rhinestones sewn on to a 1/2 inch wide folded woven fabric. We assume that the sample #1 group of trimmings will be imported in continuous lengths and that the fabric portions will be completely obscured when sewn on to garments in the United States.

Samples #2 and #3 are embroidered patches or motifs that will be ironed on to garments after importation. Sample #2 has embroidery work over a visible man-made fiber felt base fabric. It features the words "Royal Navy" with crown, ship's wheel and leaf designs. In your letter, you stated that sample #3 is an embroidered patch without any base (fabric). This patch is without a visible ground; the embroidery work completely covers both sides of the patch which depicts an anchor and life buoy.

The applicable subheading for the two sample #1 beaded trimmings with beads, not imitation gemstones, will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914; other; beads, bugels and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included; other. The rate of duty will be 6.6 percent ad valorem.

The sample #1 trimming with imitation gemstones will be classifiable under the provision for other articles of plastics and articles of other materials of headings 3901 to 3914, other, imitation gemstones, in subheading 3926.90.4000, HTS. The rate of duty will be 2.8 percent ad valorem.

Sample #2, the "Royal Navy" patch, will be classifiable under the provision for embroidery in the piece, in strips or in motifs; other embroidery; of man-made fibers; badges, emblems and motifs, in sub- heading 5810.92.0040, HTS. The rate of duty will be 8.4 percent ad valorem.

Sample #3, the anchor patch, will be classifiable under the provision for embroidery in the piece, in strips or in motifs, embroidery without visible ground, in subheading 5810.10.0000, HTS. The rate of duty will be 16 percent ad valorem.

The sample #3 embroidered patch falls within textile category designation 229. Based upon international textile trade agreements, products of Taiwan and Hong Kong are subject to the requirements of a visa, and quota restraints for Taiwan only.

The designated textile and apparel category 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: