The tariff classification of three heat-seal logos of man-made fibers, from China

N305042 July 25, 2019 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5807.10.2020; 5810.92.1000; 9903.88.03 Dana Posner Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of three heat-seal logos of man-made fibers, from China Dear Ms. Posner: In your letter dated June 24, 2019, you requested a tariff classification ruling. Three samples were provided with your request. Three samples of Champion logos were submitted to our office and are identified as Item Numbers AQA948, AQ3585 and AQ3360. According to the information provided, the heat-seal logos are composed wholly of man-made fibers, but only two of the three logos (AQ3585 and AQ3360) feature embroidery. The end use of the logos are to be heat-sealed onto a finished garment. All three logos have a release paper backing that is removed prior to applying heat over the plastic that holds the logo seal onto the finished garment. Once the logo adheres to the garment, the plastic is removed and discarded. The first logo, Item Number AQA948, is an 8-inch “Champion” scripted logo with a cut-to-shape stylized letter “C” printed with a stars and stripes pattern resembling the U. S. flag. The logo is constructed of woven polyester fabric and outlined with faux leather trim. The second logo, Item Number AQ3585, is a 12-inch “Champion” logo that is composed wholly of polyester twill fabric. The logo features decorative stitches on the edges of the letters. The third logo, Item Number AQ3360, is a 12-inch “Champion” scripted logo that is composed of three layers of polyester felt fabric. The three layers of fabric are stitched together to form the scripted “Champion” logo. The applicable subheading for Item Number AQA948 will be 5807.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered: Woven: Other: Of man-made fibers. The rate of duty will be 3.3 percent ad valorem. The applicable subheading for Item Numbers AQ3585 and AQ3360, 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 rate of duty is determined by Additional Note 2 to Chapter 58. As these patches would not be considered embroidery in the piece, the column one, general rate of duty is 4.2 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheadings 5807.10.2020 and 5810.92.1000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 5807.10.2020 and 5810.92.1000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 https://hts.usitc.gov/current. 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 Nicole Rosso via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division