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NY C83712

February 10, 1998

CLA-2-58:RR:NC:TA:351 C83712


TARIFF NO.: 5810.91.0010

Mr. Donald A. Keller
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of two embroidered emblems (patches), from Taiwan.

Dear Mr. Keller:

In your letter dated January 15, 1998, on behalf of The Merit group, Kansas City, MO, you requested a tariff classification ruling.

Two representative samples were submitted which were not identified as to style or quality number. You state that no stock number has yet been assigned and that the design/logos may vary.

The first item, is an embroidered emblem composed of 60% cotton and 40% polyester man-made fibers, by weight. This emblem measures about 5" square, is hemmed and has rounded corners. The embroidery on this emblem covers the entire surface or ground fabric and displays the "American Airlines" logo. While you state in your letter that this emblem has "no visible ground", such is not the case for tariff purposes as "no visible ground" means that the ground fabric has been burnt or cut away leaving only the embroidery. Such is not the case with this particular emblem.

The second item, is an embroidered emblem composed of a 60% cotton/40% polyester man-made fiber blend. This emblem is made by embroidering a logo with a dental theme over an existing twill canvas ground fabric which is visible. This emblem is round, hemmed and measures about 3 inches in diameter.

We presume that the textile fiber composition for both items that was provided in your letter refers to the ground fabrics only, as the tariff classification is governed by such.

Both emblems appear to contain a hot melt adhesive on their posterior surfaces to facilitate that placement on wearing apparel. These two emblems were informally weighed and were found to weigh over 200 grams per square meter.

The applicable subheading for the two emblems will be 5810.91.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for ... embroidery with visible ground, of cotton, weighing over 200 g/m2. The rate of duty will be 5 percent ad valorem.

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 George Barth at 212-466-5884


Robert B. Swierupski

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