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NY K85878




May 14, 2004
CLA-2-58:RR:NC:TA:352 K85878

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.92.1000

Ms. Nichole A. Allen
VF Imagewear Inc.
545 Marriott Drive, Suite 200
Nashville, TN 37214

RE: The tariff classification of an embroidered “Harley Davidson” emblem from China.

Dear Ms. Allen:

In your letter dated May 03, 2004 you requested a tariff classification ruling.

The submitted sample, designated as style HDV-H4R, is an embroidered motif in the form of a badge identifying Harley Davidson motor cycles. Measuring 4.5 centimeters by 5.8 centimeters, these patches are formed by embroidering decorative stitches spelling out the logo “Harley Davidson Motor Cycles”. This product has been manufacturing by using polyester embroidery thread stitched into a ground fabric consisting of a plain woven fabric of man-made fibers backed by a nonwoven fabric of man-made fibers. The embroidered patch has been backed by a application of plastic. This item will be appliqued onto various knit and woven garments as a decorative accent.

The applicable subheading for the embroidered emblem will be 5810.92.1000, 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 duty rate for this provision is governed by Additional U.S. Note 2 to Chapter 58 which provides that the rate of duty is 4.2 percent ad valorem but in the case of embroidery in the piece not less than the rate which would apply to the product if not embroidered. Since the embroidered emblem or motif is not embroidery in the piece the rate of duty for the embroidered emblem will be 4.2 percent ad valorem

Goods classifiable in subheading 5810.92.1000, HTS, that are produced in china are not subject to either quota restraints or visa requirements.

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 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,

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