CLA-2-58:S:N:N6:351 883658
Ms. Kim Gregory
Wang's International, Inc.
P.O. Box 18447
Memphis, TN 38181-0447
RE: The tariff classification of a polyester embroidered applique,
from Taiwan.
Dear Ms. Gregory:
In your letter dated March 4, 1993, you requested a tariff
classification ruling.
You have submitted a sample of a 100% polyester embroidered
applique, your item no. LA209. On its retail packaging, the
sample is referred to as "lace" applique, large flower neckline
motif, measuring 4 1/2 by 7 1/2 inches. Please note that the V-
shaped motif is not of real lace or raschel "lace" construction;
it has embroidery work that does not completely obscure the
polyester, sheer plain woven ground fabric. In your letter, you
state that the applique will be marketed for use as an accessory
on blouses, jackets and T-shirts; and it can be attached by sewing
or with fabric glue. We will not be able to rule on other motif
styles that come in different patterns and sizes without receiving
samples of each item.
The applicable subheading for the embroidered applique will
be 5810.92.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for embroidery in the piece, in strips or
in motifs; other embroidery; of man-made fibers; badges, emblems
and motifs. The rate of duty will be 8.4 percent ad valorem.
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