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NY G82320




September 28, 2000

CLA-2-58:RR:NC:TA:352 G82320

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.92.9080

Ms. Julie Wang
Success System Services
Ocean Dept.
223 E. Garvey Ave, Suites #238 & #268
Monterey Park, CA 91755

RE: The tariff classification of two embroidered fabric from Taiwan.

Dear Ms. Wang:

In your letter dated September 18, 2000, on behalf of your client Los Angeles Lace Corporation, you requested a tariff classification ruling.

Two samples of embroidered fabric accompanied your request for a ruling. The first, designated as item 1, is an embroidered fabric characterized by a floral motif embroidered on a 100% filament nylon plain woven ground fabric. The embroidery yarns are wholly of rayon while the ground fabric is 100% filament nylon. The ground fabric weighs less than 170 g/m2 and has been bleached. This embroidered fabric will be imported in either 48 or 60 inch widths.

The product designated as item 2 is an embroidered fabric with a 100% filament nylon raschel knit ground fabric. The embroidery yarns are wholly of rayon. The ground fabric has been bleached and weighs less than 170 g/m2. This embroidered fabric will be imported in either 48 or 60 inch widths.

The applicable subheading for the embroidered fabric designated as item 1 will be 5810.92.9080, 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, other, other. Goods classifiable in this provision are dutiable according to the terms of U.S. Additional Note 3, Chapter 58. That note states that the rate of duty applicable to goods classified in subheading 5810.92.90, HTSUSA, and subject to duty at the general rate is 7.8 percent, "but in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered". The ground fabric for this product is classifiable in subheading 5407.41.00, HTS, and therefore the rate of duty for the embroidered fabric will be 15 percent ad valorem.

The applicable subheading for the embroidered fabric designated as item 2 will be 5810.92.9080, 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, other, other. Goods classifiable in this provision are dutiable according to the terms of U.S. Additional Note 3, Chapter 58. That note states that the rate of duty applicable to goods classified in subheading 5810.92.90, HTSUSA, and subject to duty at the general rate is 7.8 percent, "but in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered". The ground fabric for this product is classifiable in subheading 6002.43.00, HTS, and therefore the rate of duty for the embroidered fabric will be 11.6 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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