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May 10, 1999

CLA-2-58:RR:NC:TA:351 E81377


TARIFF NO.: 5810.92.9050

RE: The tariff classification of embroidered fabric from Hong Kong, Taiwan or China

Dear Mr. Kreiner:

In your letter dated April 12, 1999, you requested a tariff classification ruling.

Three samples of embroidered fabrics were submitted, each respectively labeled “ruling 1", “ruling 2", and “ruling 3"; hereinafter referred to as sample 1, sample 2 or sample 3. All three fabrics are claimed to share the following characteristics: They are stated to be made of 100 percent nylon ground fabric. This fabric appears to be a tulle net. The embroidery is created using rayon thread. Sample “1" measures 50 to 60 inches in width. Samples 2 and 3 measure 45 to 55 inches in width. All three measure approximately 15 yards in length and the weight of the ground fabric for all three samples is approximately 5 grams per running yard. The fabric is used in the production of wedding dresses.

Sample 1 has a bottom border of what is commonly termed burnt out embroidery. The manufacturing process is described as follows: The border is fashioned by embroidering rayon yarn on the front of solvable paper while cotton yarn is embroidered on the back of the paper using an embroidery machine. The backside of the embroidered border is attached to the very end of plain tulle fabric. After embroidering the rayon yarn onto the tulle ground cloth using an embroidery machine, the paper is dissolved with hot water. After this procedure, only tulle and rayon embroidery is left on the fabric. The fabric is piece dyed and then dried. The fabric is then flattened under a resin process. The end product has the appearance of a length of cloth with embroidery throughout the entire piece and a border of open work embroidery.

The manufacturing process for sample 2 is embroidering rayon thread in a pattern throughout the length of the tulle fabric. The border, although more elaborate, is clearly embroidered onto the tulle. The tulle fabric along the border is left completely intact.

Sample 3 is a heavily embroidered piece of tulle. The pattern is all over and incorporates sequins and pearls onto the tulle. The tulle appears to be cut away in the more open areas of the piece good, but very small areas remain where the tulle is visible.

The applicable subheading for the all three fabrics will be 5810.82.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, other embroidery, of man-made fibers, other, other, on a ground fabric weighing less than 100g/m2 and of a width of more than 225cm. The rate of duty will be 9 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 Camille Ferraro at 212-637-7086.


Robert B. Swierupski

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