The tariff classification of five decorative appliques from Taiwan

N267027 August 26, 2015 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5810.92.1000 Ms. Regina Woody Hobby Lobby Stores, Inc. 7707 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of five decorative appliques from Taiwan Dear Ms. Woody: In your letter dated June 17, 2015, you requested a tariff classification ruling. Five samples were provided. The portions that have not been destroyed in analysis will be retained for file purposes. The products will be imported in retail packaging and are intended to be used to decorate or embellish apparel. Item 584458 is a set of four iron-on silver stars, formed of woven fabric wholly covered with stitching. Your letter indicates that the appliques are composed of a polyester and rayon fabric, coated on the reverse side with a heat-activated polyester adhesive. Item 985440 is an iron-on patch in the shape of an animated airplane measuring approximately 3 inches long, formed of woven fabric wholly covered with stitching. Your letter indicates that the applique is composed of a polyester and rayon fabric, coated on the reverse side with a heat-activated polyester adhesive. Item 950154 is an iron-on applique in the shape of the letter “A,” formed from a woven background fabric printed in a chevron pattern and stitched along the edges. Your correspondence indicates that this applique is composed of a polyester and rayon fabric, coated on the reverse side with a heat-activated polyester adhesive. Item 963439, referred to as an iron-on “Monogram Backer,” is a square of woven fabric with cut-out corners, embellished with contrasting stitching along the edges. You indicate that the applique provides a visible background for monogrammed initials that may be applied to the surface. Your correspondence indicates that this applique is composed of a polyester and rayon fabric, coated on the reverse side with a heat-activated polyester adhesive. Item 1024140 is a decorative open-work applique in the shape of a fleur-de-lis, formed by embroidering onto a knit ground fabric and finished with stitching along the edges. Your letter indicates that the item is composed of polyester and rayon. In your submission you suggest that Item 1024140 be classified under tariff item 5810.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), as embroidery without visible ground. However, since this applique has been embroidered on an underlying knit fabric which has not been removed, it is visible and thus would be classified as shown below. Although in your submission you suggest that the rate of duty for each item would be determined by the classification of the underlying fabric, each of these items is a badge, emblem or motif, and is not “embroidery in the piece.” Therefore, the rate of duty for these items is governed by Additional U.S. Note 2 as shown below. The applicable subheading for the five appliques, Items 584458, 985440, 950154, 963439 and 1024140 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 Klein Kirschner Director National Commodity Specialist Division