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NY 862901

May 10, 1991

CLA-2-58:S:N:N3H:351 862901


TARIFF NO.: 5810.92.0040

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of embroidered appliques with visible ground fabric from Hong Kong.

Dear Mr. Liberati:

In your letter dated April 26, 1991, on behalf of Good Lad, you requested a tariff classification ruling.

You have submitted five samples of embroidered appliques as follows: bear with drum, bear with package, reindeer, gingerbread man and gingerbread woman. All of the patches have visible, flocked, beige colored, ground fabric that is made of 100% nylon flock fibers and 50% polyester/50% cotton woven backing fabric. It should be noted that even a small change in fiber blend content of the woven backing fabric may affect the classification of these items. Also, each of the appliques has embroidery threads made from 65% polyester/35% cotton and heat sealed backing. Except for the gingerbread man and woman, the patches have small portions of 100% acetate, woven, plaid fabrics embroidered to the ground and, also, embroidered borders. The largest patches measure 5 inches in height by 4 inches in width.

The applicable subheading for the appliques 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.


Jean F. Maguire
Area Director

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