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893297 89 Ruling Active

The tariff classification of two embroidered motifs from Taiwan.

Issued December 21, 1993 by U.S. Customs and Border Protection.

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89 893297 (December 21, 1993)

Tariff classification

HTS codes: 5810.92.0040

Headings: 5810

Product description

You have submitted two samples of decorative embroidered textile motifs as follows: a white one identified as #89242 and a black one with beaded embellishments identified as #88632BP. Both are modified V-shaped motifs which we would not consider to be wearing apparel yokes. They measure approximately 5 inches by 5 inches. The appliques are made of 100% polyester, very sheer woven ground fabrics with rayon threads embroidered into these visible ground fabrics to give them an open-work lace-like appearance. Also, plastic beads and sequins are sewn onto the black motif. As requested in your letter, the samples will be returned to you.

CBP rationale

The applicable subheading for both motifs 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 893297 December 21, 1993 CLA-2-58:S:N:N6:351 893297 CATEGORY: Classification TARIFF NO.: 5810.92.0040 Ms. Saralee Antrim-Saizan Carmichael International Service 256 West Ivy Avenue Inglewood, CA 90302-3394 RE: The tariff classification of two embroidered motifs from Taiwan. Dear Ms. Antrim-Saizan: In your letter dated December 15, 1993, on behalf of your client Deena Inc., you requested a tariff classification ruling. You have submitted two samples of decorative embroidered textile motifs as follows: a white one identified as #89242 and a black one with beaded embellishments identified as #88632BP. Both are modified V-shaped motifs which we would not consider to be wearing apparel yokes. They measure approximately 5 inches by 5 inches. The appliques are made of 100% polyester, very sheer woven ground fabrics with rayon threads embroidered into these visible ground fabrics to give them an open-work lace-like appearance. Also, plastic beads and sequins are sewn onto the black motif. As requested in your letter, the samples will be returned to you. The applicable subheading for both motifs 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). 2 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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