B84409 B8 Ruling Active

The tariff classification of embroidered motifs from China

Issued April 23, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5810.99.9000

Headings: 5810

Product description

You have enclosed samples of four embroidered motifs, each shaped like an elongated heart. You describe the creation of these motifs as follows: The merchandise is produced by outlining the proposed motif and embroidery designs on a large piece of 55% linen/45% cotton ground material. Battenburg lace tape is sewing along the outline that was previously stenciled on the ground material, designs are then embroidered on the ground material. Small portions of the ground material are then removed and additional needlepoint design elements are added, producing a lace like effect in these negative ground areas. The process is repeated so that the ground material has a series of . . . motifs on a large piece of ground material. The individual motifs are then cut from the ground material along the stencil line . . . The four styles differ only in size: style LHRT-4 measures 2.5 by 4.5 inches, style LHRT-6 measures 4 by 6 inches, style LHRT-8 measures 5 by 8 inches, and style LHRT-10 measures 6 by 10 inches. Your catalogs illustrate the use of these motifs as appliques on apparel, hand-made Christmas ornaments and other craft items.

CBP rationale

The applicable subheading for the four motifs will be 5810.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in motifs; of other textile materials; other.

Full text

NY B84409 April 23, 1997 CLA-2-58:RR:NC:TA:351 B84409 CATEGORY: Classification TARIFF NO.: 5810.99.9000 Mr. R. Lynn Thomas Lin Lyn Trading Ltd. P.O. Box 297 Woods Cross, Utah 84087 RE: The tariff classification of embroidered motifs from China Dear Mr. Thomas: In your letter dated March 24, 1997, received here on April 14, 1997, you requested a tariff classification ruling. You have enclosed samples of four embroidered motifs, each shaped like an elongated heart. You describe the creation of these motifs as follows: The merchandise is produced by outlining the proposed motif and embroidery designs on a large piece of 55% linen/45% cotton ground material. Battenburg lace tape is sewing along the outline that was previously stenciled on the ground material, designs are then embroidered on the ground material. Small portions of the ground material are then removed and additional needlepoint design elements are added, producing a lace like effect in these negative ground areas. The process is repeated so that the ground material has a series of . . . motifs on a large piece of ground material. The individual motifs are then cut from the ground material along the stencil line . . . The four styles differ only in size: style LHRT-4 measures 2.5 by 4.5 inches, style LHRT-6 measures 4 by 6 inches, style LHRT-8 measures 5 by 8 inches, and style LHRT-10 measures 6 by 10 inches. Your catalogs illustrate the use of these motifs as appliques on apparel, hand-made Christmas ornaments and other craft items. The applicable subheading for the four motifs will be 5810.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in motifs; of other textile materials; other. The rate of duty will be 7.1 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jeff Konzet at 212-466-5885. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division

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