6 newer rulings cite the same tariff codes.

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

885917 88 Ruling Active

The tariff classification of a printed sports patch with an embroidered border, from Taiwan.

Issued May 14, 1993 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

88 885917 (May 14, 1993)

Tariff classification

HTS codes: 5810.92.0040

Headings: 5810

Product description

You have submitted a sample of a 100% polyester embroidered sports patch measuring 3 inches by 4 1/2 inches. The sample is put up for retail sale, and it is the type of motif that is intended to be sewn on to a hat or garment. The badge depicts NHL Rangers' team player Mike Richter; however, we assume the sample is representative of other identical patches in the series, except for teams and players names. Embroidery sewing, measuring 1/8 inch in width, forms a decorative fast edge around the border of the patch.

CBP rationale

The applicable subheading for the patch 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 885917 May 14, 1993 CLA-2-58:S:N:N6:351 885917 CATEGORY: Classification TARIFF NO.: 5810.92.0040 Ms. Sandra Kutz World Commerce Systems, Ltd. P.O. Box 66593 - O'Hare Field Chicago, IL 60666 RE: The tariff classification of a printed sports patch with an embroidered border, from Taiwan. Dear Ms. Kutz: In your letter dated May 7, 1993, on behalf of D.R.L. Enterprises, you requested a tariff classification ruling. You have submitted a sample of a 100% polyester embroidered sports patch measuring 3 inches by 4 1/2 inches. The sample is put up for retail sale, and it is the type of motif that is intended to be sewn on to a hat or garment. The badge depicts NHL Rangers' team player Mike Richter; however, we assume the sample is representative of other identical patches in the series, except for teams and players names. Embroidery sewing, measuring 1/8 inch in width, forms a decorative fast edge around the border of the patch. The applicable subheading for the patch 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 885917

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.