The tariff classification of an embroidered polyester motif with pvc sequins, from China

N252877 May 21, 2014 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5810.92.1000 Mr. Bryan Espinosa Cousin Corporation of America 12333 Enterprise Blvd Largo, FL 33773 RE: The tariff classification of an embroidered polyester motif with pvc sequins, from China Dear Mr. Espinosa: In your letter dated April 23, 2014, you requested a tariff classification ruling. One retail package containing six identical appliques was submitted with your ruling request. The sample is identified as Item #30211152 Folkloric. According to your submission and the samples, this item is a round motif, composed of an embroidered ground fabric of 100% polyester, onto which PVC sequins have been sewn. The PVC sequins and intricate floral embroidery form a folkloric pattern. The motif measures approximately 5.5 centimeters in diameter. According to your submission, subsequent contact and visual examination of the samples provided, this item, coated on the reverse side with a glue adhesive, will be used for craft projects, jewelry-making and to embellish apparel. Chapter 58, Harmonized Tariff Schedule of the United States (HTSUS), provides, in part, for embroidery. Note 6 to Chapter 58 states: In heading 5810, the expression “embroidery” means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn applique work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 5805). The applicable subheading for Item #30211152 Folkloric 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 [email protected]. Sincerely, Gwenn K. Kirschner Acting Director National Commodity Specialist Division