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NY 885917

May 14, 1993

CLA-2-58:S:N:N6:351 885917


TARIFF NO.: 5810.92.0040

Ms. Sandra Kutz
World Commerce Systems, Ltd.
P.O. Box 66593 - O'Hare Field
Chicago, IL 60666

RE: The tariff classification of a printed sports patch with an embroidered border, from Taiwan.

Dear Ms. Kutz:

In your letter dated May 7, 1993, on behalf of D.R.L. Enterprises, you requested a tariff classification ruling.

You have submitted a sample of a 100% polyester embroidered sports patch measuring 3 inches by 4 1/2 inches. The sample is put up for retail sale, and it is the type of motif that is intended to be sewn on to a hat or garment. The badge depicts NHL Rangers' team player Mike Richter; however, we assume the sample is representative of other identical patches in the series, except for teams and players names. Embroidery sewing, measuring 1/8 inch in width, forms a decorative fast edge around the border of the patch.

The applicable subheading for the patch 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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