N027223 N0 Ruling Active

The tariff classification of nine embroidered patches from Hong Kong.

Issued May 7, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5810.92.1000

Headings: 5810

Product description

Nine samples of embroidered patches accompanied your request for a ruling. The patches, designated as styles R00MSCPT02, R03SCSPT01, R03SCSPT02, R04SCSPT02, UCA PATCH, USA PATCH, NCA PATCH, R00SCSPT01 and R05SCSPT01, are all embroidered with polyester thread on a woven ground fabric of 100% polyester. The patches are design to be incorporated into other item such as apparel or bags and function as decorative accents and to identify the recipient as associated with the various organizations notated on the patches. In addition, styles UCA PATCH, USA PATCH, NCA PATCH, R00SCSPT01 and R05SCSPT01 have been backed with polyvinyl chloride plastic sheeting.

CBP rationale

The applicable subheading for the nine embroidered patches will be 5810.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, badges, emblems and motifs.

Full text

N027223 May 7, 2008 CLA-2-58:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5810.92.1000 Ms. Debby Kwan Glimpso HK Co. Ltd Chevalier Commercial Centre, Room 701, 7/F 8 Wang Hoi Road Kowloon Bay, H.K. RE: The tariff classification of nine embroidered patches from Hong Kong. Dear Ms. Kwan: In your letter dated May 1, 2008 you requested a tariff classification ruling. Nine samples of embroidered patches accompanied your request for a ruling. The patches, designated as styles R00MSCPT02, R03SCSPT01, R03SCSPT02, R04SCSPT02, UCA PATCH, USA PATCH, NCA PATCH, R00SCSPT01 and R05SCSPT01, are all embroidered with polyester thread on a woven ground fabric of 100% polyester. The patches are design to be incorporated into other item such as apparel or bags and function as decorative accents and to identify the recipient as associated with the various organizations notated on the patches. In addition, styles UCA PATCH, USA PATCH, NCA PATCH, R00SCSPT01 and R05SCSPT01 have been backed with polyvinyl chloride plastic sheeting. The applicable subheading for the nine embroidered patches will be 5810.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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 4.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →