The tariff classification of embroidered motifs from Taiwan

NY 867739 October 22, 1991 CLA-2-58:S:N:N3H:351 867739 CATEGORY: Classification TARIFF NO.: 5810.92.0040 Ms. Irene Caravas Judy Bond Inc. 330 West 34th St. New York, N.Y. 10001 RE: The tariff classification of embroidered motifs from Taiwan Dear Ms. Caravas: In your letter dated October 4, 1991 you requested a classification ruling. You have enclosed three samples with your ruling request, and you state in your letter that they are composed of 100% polyester. All three samples consist of a woven ground material onto which lace-like patterns have been embroidered. After embroidery, the ground fabric has been cut away around the outside edges. However, the ground fabric remains visible within the inside portions of the embroidered patterns. You have also enclosed "Judy Bond Detail Sheets" which illustrate the intended uses of each of these articles. Pattern Number B8486 is to be appliqued to the center chest area of a blouse. Pattern Number B7654, a matched pair of motifs, is meant to be appliqued to the left and right chest area of a blouse. Pattern Number B7916, also a matched pair, is to be sewn onto a blouse's collar, not as a collar in itself, but as a decorative addition to an already-existing collar. The applicable subheading for these motifs will be 5810.92.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or motifs; other embroidery; of man-made fibers; badges, emblems and motifs. The duty rate will be 8.4%.  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