The tariff classification of a rhinestone motif from China
Issued September 24, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5810.92.1000
Headings: 5810
Product description
Your sample is being returned as requested. The submitted sample is identified as Gem Embellishments. The sample consists of a polyester woven ground fabric onto which rhinestones and small glass beads are sewn, forming a decorative pattern. The finished motif is approximately 2 inches by 5 inches. According to your initial correspondence and subsequent contact, these motifs will be imported as individual pieces, and will be used as decoration on belts, sashes and the like. In your submission you suggest classification as imitation gemstones under subheading 3926.90.4000 of the Harmonized Tariff Schedule of the United States (HTSUS). However, classification under that subheading is precluded, as it does not have an “articles thereof” provision.
CBP rationale
The applicable subheading for Gem Embellishments will be 5810.92.1000, 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
N232280 September 24, 2012 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5810.92.1000 Ms. Colleen O’Shea-Moran Darice 13000 Darice Parkway, Park 82 Strongsville, Ohio 44149 RE: The tariff classification of a rhinestone motif from China Dear Ms. O’Shea-Moran: In your letter dated August 20, 2012, on behalf of Lamrite West Inc., you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample is identified as Gem Embellishments. The sample consists of a polyester woven ground fabric onto which rhinestones and small glass beads are sewn, forming a decorative pattern. The finished motif is approximately 2 inches by 5 inches. According to your initial correspondence and subsequent contact, these motifs will be imported as individual pieces, and will be used as decoration on belts, sashes and the like. In your submission you suggest classification as imitation gemstones under subheading 3926.90.4000 of the Harmonized Tariff Schedule of the United States (HTSUS). However, classification under that subheading is precluded, as it does not have an “articles thereof” provision. The applicable subheading for Gem Embellishments will be 5810.92.1000, HTSUS, which provides for embroidery in the piece, in strips or in motifs: other embroidery: of man-made fibers: badges, emblems and motifs. The duty rate for this provision is governed by Additional U.S. Note 2 to Chapter 58, which states that the applicable rate of duty is 4.2% 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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