CLA-2 CO:R:C:T 950190 PR
Mr. Sharman Snodgrass
Sharmark Las Vegas
3320 Wynn Road, #8
Las Vegas, Nevada 89102
RE: Reconsideration of NYRL 862387--Classification of Beaded
Garment Parts
Dear Mr. Snodgrass:
This is in reply to your letter of May 7, 1991, requesting
that this office review the determination in New York Ruling
Letter (NYRL) 862387 that certain articles are classifiable as
garment parts rather than as motifs. Our ruling on the matter
follows. As requested, the samples will be returned under
separate cover.
FACTS:
Three samples were submitted. Each is roughly V-shaped,
consists of woven or knit man-made fiber fabric that has been cut
to a specific shape, and has been heavily embroidered with
plastic beads, bugles, and spangles. The sample numbered 50800
is a knit piece that measures approximately 4 feet in length and
one foot deep at its widest point. The bottom of the "V" is
actually formed by three rounded lobes. The sample numbered
50100 is a collar-like piece which measures approximately 2 feet
10 inches in length and is 11 inches deep at its widest point.
The sample numbered 50500 measures approximately 12 inches across
the top and is 14 inches deep.
ISSUE:
The issue presented is whether the samples are classifiable
under the provisions for embroidery in the piece, in strips, or
in motifs, in Heading 5810, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), or under the appropriate
provision for parts of garments, in Chapter 61, HTSUSA, if knit,
or in Chapter 62, HTSUSA, if woven.
LAW AND ANALYSIS:
Imported goods are classifiable according to the General
Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule
of the United States (HTSUSA). GRI 1 provides that for legal
purposes, classification shall be determined according to the
terms of the headings in the tariff and according to any
pertinent section or chapter notes. In this instance, we need
proceed no further through the GRI's since the merchandise is
classifiable pursuant to GRI 1.
In our view, the merchandise is clearly not classifiable in
Heading 5810. It is not in the piece or in strips. Therefore,
to be classifiable in that heading, it must be considered to be
motifs. Under the Tariff Schedules of the United States
Annotated (TSUSA), the predecessor to the HTSUSA, motifs were
defined in Heading 2(a), Subpart 4B, Schedule 3, as individual
textile pieces, such as labels, badges, emblems, insignia,
initials, numbers, and ornaments, designed and almost wholly used
for incorporation in, or appliqueing on, textile articles.
The new tariff, the HTSUSA, does not contain a similar
statutory definition. However, The Harmonized Commodity
Description and Coding System, Explanatory Notes, which are the
official interpretation of the HTSUSA at the international level
(for the 4 digit headings and the 6 digit subheadings), states
that motifs are individual pieces of embroidered design serving
no other function than to be incorporated or appliqud as
elements of embroidery on textile articles. The examples given
are badges, emblems, initials, numbers, stars, and national or
sporting insignia.
The instant merchandise is clearly designed to be
incorporated as parts into apparel. They have been shaped and
decorated so that they are not reasonably useful for any other
purpose. While each of the above cited definitions of motifs
refer to the articles being incorporated into other articles, the
exemplars clearly do not include parts of the larger articles.
Rather, the exemplars are articles that are applied to other,
larger, articles for purposes of identification or decoration.
They are not articles which contribute to the character of the
articles to which they are attached. Accordingly, they do not
constitute motifs for tariff purposes.
The samples consist of man-made fiber fabrics and plastic
beads, bugles, and spangles. The goods are not classifiable
under subheading 3926.90.3500, HTSUSA, which provides for
articles of beads, bugles, and spangles, not elsewhere specified
or included, because they are specifically provided for and
included under subheading 6117.90.0056, HTSUSA, if knit, or
6217,90.0085, HTSUSA, if woven, as man-made fiber parts of
garments.
HOLDING:
The ruling contained in NYRL 862387 is affirmed. The
merchandise was correctly classified therein--samples 50800 and
50100 under the provision for knit parts of garments, of man-made
fibers, in subheading 6117.90.0056, HTSUSA, and sample 50500
under the provision for woven man-made fiber parts of garments,
in subheading 6217.90.0085. The rate of duty for all three
samples, as products of China, is presently 15.5 percent ad
valorem, and the applicable textile and apparel category is 659.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division