D87324 D8 Ruling Active

The tariff classification of logos or patches from Hong Kong.

Issued February 24, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880, 5810.92.1000

Headings: 5810, 3926

Product description

Both patches are oval shaped. The first patch is composed of polyvinyl chloride (PVC) plastic, and the brand name is in raised letters. The second patch is composed of felt and the brand name and logo are embroidered. After importation the patches will be sewn onto flotation devices.

CBP rationale

The applicable subheading for the PVC patch will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The applicable subheading for the felt patch will be 5810.92.1000, HTS, which provides for embroidery in the piece, in strips or in motifs.

Full text

NY D87324 February 24, 1999 CLA-2-39:RR:NC:SP:221 D87324 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 5810.92.1000 Ms. Lynn B. Stan EMSA 6430 E. Main Street Reynoldsburg, Ohio 43068 RE: The tariff classification of logos or patches from Hong Kong. Dear Ms. Stan: In your letter dated January 20, 1999, you requested a tariff classification ruling. Two sample patches were provided with your letter. Both patches are oval shaped. The first patch is composed of polyvinyl chloride (PVC) plastic, and the brand name is in raised letters. The second patch is composed of felt and the brand name and logo are embroidered. After importation the patches will be sewn onto flotation devices. The applicable subheading for the PVC patch will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the felt patch will be 5810.92.1000, HTS, which provides for embroidery in the piece, in strips or in motifs...of man-made fibers: badges, emblems and motifs. The rate of duty will be 6.3 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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