CLA-2-58:S:N:N6:351 889565
Ms. Cecilia Castellanos
Withrow, Zerwekh & Co.
P.O. Box 368
Wilmington, CA 90748
RE: The tariff classification of four beaded embroidered motifs
imported in strip form and one glass beaded fringe, from
China.
Dear Ms. Castellanos:
In your letter dated August 16, 1993, on behalf of your client
ABM Enterprises, you requested a tariff classification ruling.
You have submitted four samples of fully beaded embroidered
motifs imported in strip form, item nos. BT-501, WT-235, WT-222 and
WT-237; and one sample of beaded fringe, item no. BF-901. In your
letter, item no. BT-501 is described as a gold colored beaded
ornament trim with beads and sequins. It measures approximately 3
1/4 inches by 2 1/2 inches. Item no. WT-235 is a black leaf-shaped
motif measuring 2 inches by 2 inches. Item no. WT-222 is a bow
tie-shaped motif with dangling imitation plastic pearl beads. Item
no. WT-227 is a cluster motif with various sizes of imitation
plastic pearls sewn on to the ground fabric or dangling. The above
four motifs have beads embroidered to their sheer plain woven
ground fabrics, which are continuous strips attaching the motifs
for the convenience of transportation and to facilitate attachment.
The ground fabrics, which are assumed to be of man-made fibers, can
be cut without damaging the appliques. Since the motifs can be cut
apart and sold separately, they will be classifiable according to
their individual character. Item no. BF-901 is a continuous
decorative fringe article with dangling glass beads. The fringe is
approximately 2 inches long. The glass beads are sewn on to a 3/8
inch wide utilitarian narrow woven fabric for the convenience of
transportation. The fabric tape will be completely obscured after
the trimming is sewn on to a garment. All five items will be used
as decoration on ladies' wearing apparel.
2
The applicable subheading for item nos. BT-501, WT-235, WT-222
and WT-227 will be 5810.92.0040, Harmonized Tariff Schedule of the
United States (HTS), 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 will be 8.4 percent ad
valorem.
Item no. BF-901 will be classifiable under the provision for
glass beads, imitation pearls, imitation precious or semiprecious
stones and similar glass smallwares and articles thereof other than
imitation jewelry; ...; other; other; in subheading 7018.90.5000,
HTS. The rate of duty will be 6.6 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport