10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

870542 87 Ruling Active

The tariff classification of embroidered flower appliquesfrom Hong Kong.

Issued January 29, 1992 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

87 870542 (January 29, 1992)

Tariff classification

HTS codes: 5810.92.0040

Headings: 5810

Product description

You have submitted two samples of embroidered flower appliques made with visible, 100 percent man-made fiber woven ground fabrics. No item or style numbers were indicated in your letter or on the samples. The first motif has two 5 1/2 - 6 1/2 inch hemmed green stems sewn on to flowers with embroidered overlock stitch edges. The second motif has a looped, green hemmed stem sewn on to a 2 1/4 inch diameter flower with embroidered overlock stitch edges. A fabric covered button is sewn on to the center of the second motif's flower. After importation, the motifs will be appliqued to young girls' sunsuits or dresses.

CBP rationale

The applicable subheading for flower appliques will be 5810.92.0040, 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.

Full text

NY 870542 January 29, 1992 CLA-2-58:S:N:N3H:351 870542 CATEGORY: Classification TARIFF NO.: 5810.92.0040 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of embroidered flower appliques from Hong Kong. Dear Mr. Liberati: In your letter dated January 7, 1992, on behalf of Good Lad of Philadelphia, you requested a tariff classification ruling. You have submitted two samples of embroidered flower appliques made with visible, 100 percent man-made fiber woven ground fabrics. No item or style numbers were indicated in your letter or on the samples. The first motif has two 5 1/2 - 6 1/2 inch hemmed green stems sewn on to flowers with embroidered overlock stitch edges. The second motif has a looped, green hemmed stem sewn on to a 2 1/4 inch diameter flower with embroidered overlock stitch edges. A fabric covered button is sewn on to the center of the second motif's flower. After importation, the motifs will be appliqued to young girls' sunsuits or dresses. The applicable subheading for flower appliques will be 5810.92.0040, 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 rate of duty will be 8.4 percent ad valorem. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow 870542

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.