891704 89 Ruling Active

The tariff classification of Christmas iron-on embroidered appliques from China.

Issued October 26, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5810.92.0040

Headings: 5810

Product description

You have submitted samples of Christmas, embroidered fabric iron-on appliques in three sizes, as follows: (1) large size, Holly, measuring approximately 7 by 7 inches; (2) medium, Santa and Bear, approximately 6 by 4 inches; and (3) small, Christmas Stocking with Bear, 3 1/2 by 3 inches. The motifs' embroidery work frames the borders and forms designs throughout portions of the shaped woven man-made fiber ground fabrics. The decorative appliques are intended to be ironed onto garments.

CBP rationale

The applicable subheading for the three 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 891704 October 26, 1993 CLA-2-58:S:N:N6:351 891704 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 Christmas iron-on embroidered appliques from China. Dear Mr. Liberati: In your letter dated October 16, 1993, on behalf of Don Wasserman Inc., you requested a tariff classification ruling. You have submitted samples of Christmas, embroidered fabric iron-on appliques in three sizes, as follows: (1) large size, Holly, measuring approximately 7 by 7 inches; (2) medium, Santa and Bear, approximately 6 by 4 inches; and (3) small, Christmas Stocking with Bear, 3 1/2 by 3 inches. The motifs' embroidery work frames the borders and forms designs throughout portions of the shaped woven man-made fiber ground fabrics. The decorative appliques are intended to be ironed onto garments. The applicable subheading for the three 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

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