B88997 B8 Ruling Active

The tariff classification of embroidered emblems from China or Taiwan

Issued September 3, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5810.92.1000

Headings: 5810

Product description

Lynch Company. You referred in your letter to our ruling number B88145 of August 6, 1997, addressed to you. You ask us to indicate whether the goods covered by that letter "need any quota when import(ed) to U.S.A.?" Following is a ruling addressing that issue as well as the classification issue originally addressed in ruling B88145. You submitted 7 samples of embroidered emblems all made of man-made fibers. They will be used as decorations on hats and other clothing. The items are as follows: 1) An emblem with the word REBEL and a flag attached in multiple colors measuring 4.5" x 1.5" with a backing of an adhesive film. 2) An embroidered eagle's head with the word AIRBORNE above it on a black background. This item measures 3.5" x 2.5". 3) The word USA with a flag in multiple colors on an emblem measuring 4.5" x 1.5". The backing has an adhesive film attached to it. 4) The words MUNSINGWEAR CLASSIC and a penguin embroidered onto a black woven fabric measuring 3" x 1.25". The backing is a nonwoven man made fabric. 5) A piece of woven fabric measuring 3" x 3" with the words LINKOU INTERNATIONAL GOLF & COUNTRY CLUB embroidered in a circle along with a picture of a bird within the circle. 6) A circular badge, 3 inches in diameter, with the face of a bear with goggles and various designs. 7) A rectangular fabric measuring 9" x 10" with a knight on a horse and the word TAJIMA above it along with various designs. There is a paper backing on this item.

CBP rationale

The applicable subheading for the embroidered emblems will be 5810.92.1000, 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 B88997 September 3, 1997 CLA-2-58:RR:NC:TA:351 B88997 CATEGORY: Classification TARIFF NO.: 5810.92.1000 J. Lynch Company, Ltd. c/o Mr. Jeff Liou International Connection, Inc. 104 Wenlock Ct. A-10 Princeton, N.J. 08540 RE: The tariff classification of embroidered emblems from China or Taiwan Dear Mr. Liou: In your letter dated August 28, 1997 you requested a tariff classification ruling on behalf of J. Lynch Company. You referred in your letter to our ruling number B88145 of August 6, 1997, addressed to you. You ask us to indicate whether the goods covered by that letter "need any quota when import(ed) to U.S.A.?" Following is a ruling addressing that issue as well as the classification issue originally addressed in ruling B88145. You submitted 7 samples of embroidered emblems all made of man-made fibers. They will be used as decorations on hats and other clothing. The items are as follows: 1) An emblem with the word REBEL and a flag attached in multiple colors measuring 4.5" x 1.5" with a backing of an adhesive film. 2) An embroidered eagle's head with the word AIRBORNE above it on a black background. This item measures 3.5" x 2.5". 3) The word USA with a flag in multiple colors on an emblem measuring 4.5" x 1.5". The backing has an adhesive film attached to it. 4) The words MUNSINGWEAR CLASSIC and a penguin embroidered onto a black woven fabric measuring 3" x 1.25". The backing is a nonwoven man made fabric. 5) A piece of woven fabric measuring 3" x 3" with the words LINKOU INTERNATIONAL GOLF & COUNTRY CLUB embroidered in a circle along with a picture of a bird within the circle. 6) A circular badge, 3 inches in diameter, with the face of a bear with goggles and various designs. 7) A rectangular fabric measuring 9" x 10" with a knight on a horse and the word TAJIMA above it along with various designs. There is a paper backing on this item. The applicable subheading for the embroidered emblems will be 5810.92.1000, 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 7.1%. As of this date, 5810.92.1000 HTS is not associated with any textile category number, and is therefore not subject to import quotas and/or visa requirements from any country. 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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