The tariff classification of embroidered patches from Taiwan

NY E87895 October 13, 1999 CLA-2-58:RR:NC:TA:351 E87895 CATEGORY: Classification TARIFF NO.: 5810.92.1000 Ms. Judith L. Cassidy Sport Edition USA 1483 Washington Avenue Vineland, NJ 08361 RE: The tariff classification of embroidered patches from Taiwan Dear Ms. Cassidy: In your letter dated September 27, 1999, you requested a tariff classification ruling. You stated that you plan to import various patches, emblems, shields, letters and labels of various sizes, colors and threads from Taiwan. You state they will be designed to be either ironed or sewn onto items. You submitted a representative sample of a patch which is embroidered with a company name and logo. The patch appears to be made of man-made fibers and is designed to be sewn onto an article of clothing or other accessory. Although it is assumed that all of the items you discuss are of a similar construction, of man-made fibers, with existing ground fabric and none are produced in the piece, we are limiting this ruling letter to the patch which was submitted. Once you have literature available, you may wish to submit a ruling request for other such items. The applicable subheading for the patch will be 5810.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, of man-made fibers, badges, labels and motifs. The rate of duty will be 6.3 percent ad valorem. There are no quota restrictions nor is a visa required. 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 Camille Ferraro at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division