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NY 804671

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December 15, 1994

CLA-2-58:S:N:N6:351 804671

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.92.0040

Mr. Daniel Cavazos
Cacheaux, Cavazos, Newton & Kimball, L.L.P. The Atrium, 1300 N. 10th Street, Suite 320 McAllen, TX 78501

RE: The tariff classification of embroidered emblems from Mexico.

Dear Mr. Cavazos:

In your letter dated November 23, 1994, on behalf of Conrad Industries Inc., you requested a tariff classification ruling.

You have submitted samples of embroidered motifs, both in their unfinished bulk condition before exportation to Mexico and in their finished condition after being returned to the United States. The finished motifs are the types of badges or emblems that are intended to be sewn onto garments or hats. The finished 3 inch diameter samples do not have pins on the back sides or magnetic attachments, and they have embroidered words, hands (designs) and borders. According to your letter and information in the attached catalogue, much of the work done on the unfinished emblems/badges will be done in the U.S., as follows: the designs, unique embroidery work in the motifs' centers and the PVC lamination on the back sides. However, the emblems' visible synthetic woven ground fabrics will be imported from an unknown non-NAFTA originating country. Sheets of the unfinished emblems will then be shipped to Mexico for further manufacturing, as follows: trimming loose threads, cutting to size and shape, sewing (embroidering) the borders, inspection and packing for shipment back to the U.S.

The applicable subheading for the finished badges or emblems 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

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