CLA-2-58:RR:NC:TA:351 C89892
Mr. Bernard D. Liberati
Morris Friedman & Co.
325 Chestnut Street, Suite 415
Philadelphia, PA 19106-3883
RE: The tariff classification of embroidered emblems from China.
Dear Mr. Liberati:
In your letter received July 8, 1998 you requested a tariff classification
ruling on behalf of Good Lad Co.
You have submitted six samples of embroidered emblems which you state are
all made of 100 percent nylon. You state that they will be used as decorations
on infants and childrens clothing. The items are as follows:
1) An emblem with the saying "snug as a bug" and a lady bug embroidered on
it. It is a circle with a diameter of 2 and 3/4 inches and is treated with a
glue
2) An embroidered bee on a bicycle with the word "buzz" embroidered around
the perimeter of the parch. The patch, which has a glued backing, measures
approximately 3 1/4 by 3 1/4 inches.
3) An emblem shaped like a train locomotive, backed with glue, measuring 3
by 3 1/2 inches.
4) An emblem shaped as a traditional ship anchor with an embroidered rope
and embroidered edging. The back is glued. The emblem measures approximately 4
by 5 inches.
5) A piece of woven fabric measuring approximately 3 inches in diameter.
It is shaped as a flower with embroidered petal edges. It has a glue backing
for adhesion.
6) A pictorial scene of a snowman with a pine tree and two squirrels. It
is embroidered, has a glue backing and measures approximately 2 by 2 1/2
The applicable subheading for the embroidered emblems will be 5810.92.1000,
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 6.7%.
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 Camille Ferraro at 212-466-5885.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division