CLA-2-58:OT:RR:NC:N3:352
Ms. Regina Woody
Hobby Lobby Stores, Inc.
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of four glass-beaded polyester felt motifs from China
Dear Ms. Woody:
In your letter dated February 16, 2015, you requested a tariff classification ruling. Four samples were provided, which will be returned at your request.
Item 160507, Long Metallic Felt Embellishment, is a wing-shaped glass-beaded motif measuring approximately 4 ½ inches long and 1½ inches tall. According to your submission, this motif is composed of approximately 88% glass, 10% polyester staple fiber felt and 2% polyester gauze.
Item 151761, Black Beaded Felt Embellishment Motif, is a glass-beaded motif measuring approximately 5¾ inches long and 2 inches tall. According to your submission, this motif is composed of approximately 87% glass, 10% polyester staple fiber felt and 3% polyester gauze.
Item 149435, Rhinestone/Beaded Felt Embellishment Motif, is a glass-beaded motif measuring approximately 2 ¾ inches long and 1 ½ inches wide. According to your submission, this motif is composed of approximately 85% glass, 10% polyester staple fiber felt and 5% copper.
Item 155614, Round Crystal Beaded Felt Embellishment Motif, is a circular vintage inspired motif measuring 2 ½ inches in diameter. According to your submission, this motif is composed of 70% glass, 18% copper, 10% polyester staple fiber felt and 2% polyester gauze.
According to your letter and subsequent correspondence, the four motifs are made of glass beads, each either sewn to the polyester gauze and then glued to the polyester staple fiber felt, or sewn directly to the felt. Your submission states that the beaded motifs are to be applied onto the surface of clothing or other items to enhance, decorate or embellish, and add no functionality to the garment or item to which they are applied.
The applicable subheading for the four motifs, Items 160507, 151761, 149435 and 155614 will be 5810.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for embroidery in the piece, in strips or in motifs: other embroidery: of man-made fibers: badges, emblems and motifs. The duty rate for this provision is governed by Additional U.S. Note 2 to Chapter 58, which states that the applicable rate of duty is 4.2% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Maribeth Dunajski at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division