The tariff classification of an embroidered fabric from Hong Kong.

NY K85056 April 21, 2004 CLA-2-58:RR:NC:TA:352 K85056 CATEGORY: Classification TARIFF NO.: 5810.99.9000 Mr. Joseph Catania Delco Customs & Logistics, LLC 2631 Merrick Road, Suite 404 Bellmore, NY11710 RE: The tariff classification of an embroidered fabric from Hong Kong. Dear Mr. Catania: In your letter dated April 8, 2004, on behalf of your client Tahari Inc., you requested a tariff classification ruling. The submitted sample, designated as style L284<D>, is an embroidered fabric with a ground fabric composed of 100% silk. The ground fabric is a dyed plain woven fabric. It has been decorated by sewing plastic sequins onto the surface of the ground fabric. By varying the distance between the sequins and the surface finish of the plastic a distinct design is created on this embroidered fabric. The applicable subheading for the embroidered fabric will be 5810.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of other textile materials, other. The duty rate for this provision is governed by Additional U.S. Note 5 to Chapter 58 which provides that the rate of duty is 4.2 percent ad valorem but in the case of embroidery in the piece not less than the rate which would apply to the product if not embroidered. Since the ground fabric without the embroidery is 100% silk plain woven fabric classifiable in subheading 5007.20.00, HTS, which provides for a free rate of duty, the rate of duty for the embroidered fabric will be 4.2 percent ad valorem Your inquiry does not provide enough information for us to give a classification ruling on the embroidered silk woven skirt. Your request for a classification ruling should include a sample identified by style name and number. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 646-733-3045. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division