CLA-2-58:S:N:N3H:351 867739
Ms. Irene Caravas
Judy Bond Inc.
330 West 34th St.
New York, N.Y. 10001
RE: The tariff classification of embroidered motifs from Taiwan
Dear Ms. Caravas:
In your letter dated October 4, 1991 you requested a
classification ruling.
You have enclosed three samples with your ruling request,
and you state in your letter that they are composed of 100%
polyester. All three samples consist of a woven ground material
onto which lace-like patterns have been embroidered. After
embroidery, the ground fabric has been cut away around the
outside edges. However, the ground fabric remains visible within
the inside portions of the embroidered patterns.
You have also enclosed "Judy Bond Detail Sheets" which
illustrate the intended uses of each of these articles. Pattern
Number B8486 is to be appliqued to the center chest area of a
blouse. Pattern Number B7654, a matched pair of motifs, is meant
to be appliqued to the left and right chest area of a blouse.
Pattern Number B7916, also a matched pair, is to be sewn onto a
blouse's collar, not as a collar in itself, but as a decorative
addition to an already-existing collar.
The applicable subheading for these motifs will be
5810.92.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for embroidery in the piece, in strips or
motifs; other embroidery; of man-made fibers; badges, emblems and
motifs. The duty rate will be 8.4%.
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