CLA-2 CO:R:C:G 086401 JS
Ms. Karen L. Grant
Tri-Mor Products Inc.
1500 Robin Circle Suite 221
Hoffman Estates, Ill. 60194
RE: Patches
Dear Ms. Grant:
This is in reply to your letter of January 26, 1990,
requesting classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) for clothing patches from
Thailand. Two samples were submitted for inspection.
FACTS:
Patch No. 0102 is a 50% polyester/50% cotton woven star-
shaped patch measuring approximately 1 1/4 inches in diameter.
Patch No. 0123 is made of polyvinyl chloride ("PVC") and measures
approximately 3 x 3 1/2 inches. It depicts a western scene in
relief, which has an American Indian as its central figure.
Patch No. 0590135 is made of a base felt of 100% polyester and
100% acrylic thread. It measures approximately 6 x 8 inches and
is in the shape of a square with a triangular extension at the
bottom. The letters "JR" are depicted beneath the multicolored
figure of a skier.
All three patches are made in Taiwan and are intended for
use on clothing. They will be affixed by a process of gluing or
stitching, as required.
The samples you submitted for inspection will be returned as
requested.
ISSUE:
What is the proper classification of such items under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), 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 6217, HTSUSA, provides for other made up clothing
accessories. According to the Explanatory Notes, the official
interpretation of the HTSUSA at the international level, heading
6217 covers, in relevant part,
(8) Labels, badges, emblems, "flashes" and the like
(excluding embroidered motifs of heading 58.10) made up
otherwise than by cutting to shape or size. (When made
up only by cutting to shape or size these articles are
excluded - heading 58.07)
The relevant parts of Section XI Chapter Note 7 define
"made up" as:
(a) cut otherwise than into squares or rectangles;
(b) produced in the finished state, ready for use;
(d) cut to size and having undergone a process of drawn
thread work;
(e) Assembled by sewing, gumming, or otherwise.
Since patch No. 0102 is made up by being produced in the
finished state and requiring assembly by sewing or gumming, it
is not excluded by the explanatory note above, and is properly
classifiable in heading 6217, HTSUSA. Likewise, patch no.
0590135 also falls under heading 6217, HTSUSA.
Heading 4911, HTSUSA, provides for other printed matter.
The General Explanatory Notes of Chapter 49 state that the
Chapter covers all printed matter of which the essential nature
and use is determined by the fact of its being printed with
motifs, characters or pictorial representations. Moreover,
although most products classified under this chapter are printed
on paper, the explanatory notes include goods of other materials.
See HRL 085591 issued January 5, 1990 (printed plastic shrink
wrapping for decorative application to eggs held to be other
printed matter under heading 4911, HTSUSA).
Since patch no. 0123 is printed with a prominent character
and other pictorial representations, including trademark-type
wording, it is primarily characterized by its function in
identifying the manufacturer. Therefore, its essential use
derives from its printed characteristics and heading 4911
applies. Clearly, there is no other purpose for this item
discernable from either the item itself or any assertions made by
the importer. Patch no. 0123 is therefore properly classifiable
under heading 4911, HTSUSA.
HOLDING:
Patch no. 0102 is classified in subheading 6217.10.0050,
HTSUSA, which provides for other made-up clothing accessories;
parts of garments or of clothing accessories, other than those of
heading 6212: accessories, other, other, textile category 859,
and dutiable at a rate of 15.5 percent ad valorem.
Patch no. 0590135 is classified in subheading 6217.10.0030,
HTSUSA, which provides for other made-up clothing accessories;
parts of garments or of clothing accessories, other than those of
heading 6212: accessories, of man-made fibers, textile category
659, dutiable at a rate of 15.5 percent ad valorem.
Patch no. 0123 is classified in subheading 4911.99.8000,
HTSUSA, which provides for other printed matter, including
printed pictures and photographs: other: other: other: other,
dutiable at the rate of 4.9% ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available for inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Operations Division