CLA-2 CO:R:C:G 086008 CC
Mr. Walter J. Ebertz
1475 Cumberland St.
St. Paul, MN 55117
RE: Classification of a handcrafted motif
Dear Mr. Ebertz:
This letter is in response to your inquiry of September 22,
1989, requesting tariff classification of a handcrafted motif
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample was submitted for examination.
FACTS:
The submitted sample is a piece of woven fabric,
approximately 10 inches square, which has been appliqud and
embroidered with textile fabrics. The sample is a Christmas
motif. You indicate that the sample is made of cotton and
polyester materials. You also state that the item is to be
attached to T-shirts, sweat shirts, or other clothing.
ISSUE:
Whether the submitted sample is classifiable in Heading
5810, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 5810, HTSUSA, provides for embroidery in the piece,
in strips, or in motifs. The Explanatory Notes, the official
interpretation of the HTSUSA at the international level, state
that Heading 5810, HTSUSA, covers three groups of merchandise,
one of which is appliqu work, which includes embroidery in the
form of motifs. The motifs are described as the following:
Individual pieces of embroidered design serving no
other function than to be incorporated or appliqud as
elements of embroidery in, for example, underwear or
articles of apparel or furnishings. They may be cut to any
shape, backed or otherwise assembled.
The submitted sample is the kind of article provided for in
Heading 5810, according to the Explanatory Notes. Therefore, the
submitted sample is classifiable in Heading 5810, HTSUSA.
According to Subheading Note 2(A) of Section XI, products
classifiable in Chapters 56 to 63 that consist of a mixture of
two or more textile materials are classified as if consisting of
the one textile material which predominates by weight.
Subheading Note 2(B)(c) to Section XI states that in the case of
embroidery of Heading 5810 only the ground fabric shall be taken
into account. Therefore, the material which predominates by
weight in the ground fabric will determine whether the submitted
sample is classifiable as of cotton or as of man-made fibers.
HOLDING:
If cotton predominates by weight in the ground fabric for
the submitted sample, it is classified under subheading
5810.91.00, HTSUSA, which provides for embroidery in the piece,
in strips or in motifs, other embroidery, of cotton. The rate of
duty would be 8.4 percent ad valorem.
If man-made fibers predominate by weight in the ground
fabric for the submitted sample, it is classified under
subheading 5810.92.00, HTSUSA, which provides for embroidery in
the piece, in strips or in motifs, other embroidery, of man-made
fibers. The rate of duty would be 8.4 percent ad valorem.
We are returning the sample to you under separate cover.
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