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May 19, 1999

CLA-2-58:RR:NC:TA:351 E81937

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.91.0020

Mr. Aubrey Harrison
Al Weiss Art Needlework, Inc.
2034 Edenfield Pl #4
Lakeland, FL 33801

RE: The tariff classification of needlepoint embroidery from Portugal

Dear Mr. Harrison:

In your letter dated May 6, 1999, you requested a tariff classification ruling.

You presented a sample of an item which you called a needlepoint tapestry. It consists of a ground fabric of 100 percent cotton which has a flower design needlepointed in the center of the square. The embroidery is done with 100 percent wool yarn. You state that this “tapestry” is imported in this unfinished condition and that the background is intended to be stitched in by the end user or purchaser. You also state that the material to be used for finishing the motif is not imported with the canvas and will have to be separately purchased. You included catalogue pages which are representative of the several hundred motif designs available. You state that this type of tapestry is often referred to as “presorted” or “center-filled” needlepoint.

The applicable subheading for the needlepoint motif will be 5810.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of cotton other. The rate of duty will be 4.2 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.

Sincerely,

Robert B. Swierupski
Director,

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