C81395 C8 Ruling Active

The tariff classification of applique letters from China.

Issued November 19, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5810.92.1000, 6307.90.9989

Headings: 5810, 6307

Product description

Both styles are constructed of 100 percent polyester nonwoven fabric designed into the letter "B". The letter "B" is filled in with embroidery threads. The letter is attached onto a felt fabric measuring approximately 2 3/4" x 2". The difference in the styles is, style number 5070B has a strip similar to the VELCRO loop brand fastener attached onto the back. The articles are intended to be used on Bath & Body Works' bags as decorations.

CBP rationale

The applicable subheading for style number 5070B will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The applicable subheading for style number 5070 will be 5810.92.1000, 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 C81395 November 19, 1997 CA-2-63:RR:NC:TA:352 C81395 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 5810.92.1000 Mr. Al Andrews Bath & Body Works 7 Limited parkway East Reynoldsburg, OH 43068 RE: The tariff classification of applique letters from China. Dear Mr. Andrews: In your letter dated October 27, 1997, you requested a tariff classification ruling. The samples are being returned as requested. The samples submitted are style numbers 5070A and 5070B. Both styles are constructed of 100 percent polyester nonwoven fabric designed into the letter "B". The letter "B" is filled in with embroidery threads. The letter is attached onto a felt fabric measuring approximately 2 3/4" x 2". The difference in the styles is, style number 5070B has a strip similar to the VELCRO loop brand fastener attached onto the back. The articles are intended to be used on Bath & Body Works' bags as decorations. The applicable subheading for style number 5070B will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. The applicable subheading for style number 5070 will be 5810.92.1000, 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 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 Alan Tytelman at 212-466-5896. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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