CLA-2 CO:R:C:G 084204 PR
John Liebman, Esquire
Hill, Farrer & Burrill
445 South Figueroa Street
Los Angeles, Calif. 90017-1666
RE: Tariff Status of Certain Crests--Reconsideration of
HRL 084004
Dear Mr. Liebman:
This ruling is in response to your letter of April 17, 1989,
on behalf of Gold Crest Ltd., requesting, in essence, a
reconsideration of HRL 084004, dated March 30, 1989.
FACTS:
The subject ruling involved a crest with a substantial
amount of gold or silver plated copper wire embroidered on a
cotton velvet background. There are three pins with accompanying
clips on the back of the crest for attachment to a garment. HRL
084004 classified the crest under the provision for other cotton
clothing accessories, in Subheading 6217.10.0010, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), subject
to any applicable restraints for textile category 359. You
believe that the crest is in chief weight of the bullion (copper
plated with gold and silver) and, therefore, should be classified
in Subheading 6217.10.0050, HTSUSA, which provides for other
clothing accessories.
You also stated that the ruling did not distinguish between
the classification of the crest with the pins and without the
pins. We wish to point out that there was no request for the
classification of crests without pins, and so none was given.
You believe that the crest without the pins should be classified
under the provision for embroidered motifs, of other textile
materials, in Subheading 5810.99.0090, HTSUSA.
ISSUE:
The issue presented is whether the weight of the bullion
should be considered in the classification of the instant crests.
LAW AND ANALYSIS:
In addition to the analysis contained in HRL 084004, which
we have reviewed and adhere to, the following should be noted.
Subheading Note 2(B)(c) in Section XI, HTSUSA, provides, in
pertinent part:
(c) In the case of embroidery of heading 5810 only the
ground fabric shall be taken into account. * * *
As stated in HRL 084004, embroidered motifs which are not
finished articles, such as the sample which was the subject of
HRL 084004, only without the pins for attachment on to a garment,
are classifiable under Heading 5810, HTSUSA. Since, pursuant to
Section XI Subheading Note 2(B)(c), cited above, only the ground
fabric is to be considered in classifying embroidery of Heading
5810, the crests are properly classified, without regard to the
relative weights of the components, under Heading 5810.91.00xx,
HTSUSA.
Similarly, since Subheading Note 2(B)(c) does not limit its
application to merchandise classifiable in Heading 5810, we
interpret that note as requiring that only the ground fabric
should be taken into account when determining the classification
of an article consisting wholly or partly of embroidery of
Heading 5810.
HOLDING:
The subject crests, if imported without any means of
attachment, are classifiable in Subheading 5810.91.00xx, HTSUSA,
and in textile restraint category 229. The statistical suffix
(last two digits) of the classification is 10, if weighing over
200 grams per square meter, or 20, if otherwise. If the crests
are imported with the pins and clips attached, they are
classifiable, as stated in HRL 084004, in Subheading
6217.10.0010, HTSUSA, and in textile restraint category 359.
Due to the changeable nature of the statistical
annotation (the ninth and tenth digits of the classification) and
the restraint (quota/visa) categories and part categories, you
should contact your local Customs office prior to importing the
merchandise to determine the current applicability of any import
restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division