N239689 N2 Ruling Active

The tariff classification of an embroidered patch of man-made fibers, from China

Issued April 10, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5810.92.1000

Headings: 5810

Product description

The sample, identified as Style Number RR21652 -- RRB21652, is a patch embroidered with a stylized star emblem and the words “Royal Rangers.” According to your initial correspondence and subsequent email and telephone contact, the patch is composed of a polyester twill backing fabric with rayon embroidery stitching. The patches will be imported in two sizes: style RR21652 is an oblong patch measuring 3.5 x 4 inches; style RRB21652 is a round patch measuring approximately 2.25 inches. These items will be appliqued onto men’s and boy’s shirts.

CBP rationale

The applicable subheading for the embroidered patch 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

N239689 April 10, 2013 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5810.92.1000 Ms. Maryellen Dennison The Folsom Corporation Director of Imports 43 McKee Drive Box 616 Mahwah, NJ 07430 RE: The tariff classification of an embroidered patch of man-made fibers, from China Dear Ms. Dennison: In your letter dated January 16, 2012 (received on March 15, 2013), you requested a tariff classification ruling. One sample was submitted, and is being returned at your request. The sample, identified as Style Number RR21652 -- RRB21652, is a patch embroidered with a stylized star emblem and the words “Royal Rangers.” According to your initial correspondence and subsequent email and telephone contact, the patch is composed of a polyester twill backing fabric with rayon embroidery stitching. The patches will be imported in two sizes: style RR21652 is an oblong patch measuring 3.5 x 4 inches; style RRB21652 is a round patch measuring approximately 2.25 inches. These items will be appliqued onto men’s and boy’s shirts. The applicable subheading for the embroidered patch 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 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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