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NY 873254

April 16, 1992

CLA-2-58:S:N:N3H:351 873254


TARIFF NO.: 5810.92.0040

Mr. Frank A. Lofaro, Jr.
Keynote Cargo Clearance
147-60 175th Street
Jamaica, NY 11434

RE: The tariff classification of embroidered patches from Taiwan.

Dear Mr. Lofaro:

In your letter dated April 6, 1992, on behalf of Stadri Inc., you requested a tariff classification ruling.

You have submitted eight samples of embroidered patches as follows: "Rock Riders", "U.S.C.G.", "1991 Cub Scout Camp", "Alluns Nimats", "Master Hunter", "APB Whiting", "NASTR 50 mile ride", and "Cluster Camporee 1991." These are the type of patches that are intended to be attached to garments and advertise an event, a club or a company. The smallest motif measures 2 inches square and the largest measures 3 by 5 inches. A label attached to the back of each patch states that the fiber content is 35 percent cotton/ 65 percent polyester. We assume that the woven ground fabrics are in chief weight of man-made fibers. In your letter, you ask for our determination of which emblems are without visible ground and which ones are with visible ground fabric. Please note that Headquarters ruling letter 950499 of October 28, 1991 has changed Customs' practice with regard to classification of embroidered badges, emblems and motifs without visible ground, in subheading 5810.10, Harmonized Tariff Schedule of the United States. Subheading 5810.10 has been interpreted to only include embroidery in which the ground fabric has been eliminated (burnt-out lace).

The applicable subheading for the patches will be 5810.92.0040, Harmonized Tariff Schedule of the United States 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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