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September 13, 1999

CLA-2-58:RR:NC:TA:351 E87053


TARIFF NO.: 5810.92.9080

Ms. Kimberly M. Novak
Emery Customs Brokers
6940A Engle Road
Middleburg Heights, OH 44130

RE: The tariff classification of embroidered fabric from Taiwan

Dear Ms. Novak:

In your letter dated September 2, 1999, you requested a tariff classification ruling on behalf of Rica Rene, Inc.

You submitted representative samples of embroidered fabric. In your letter you state that the fabric is woven in Taiwan, the embellishing process is performed in China and the finished embroidered fabric is shipped from Hong Kong. You state that the ground fabric for all styles is identical, a 100 percent polyester, filament yarn, dyed, sateen woven measuring 1.5 meters in width. You state that the cording is applied using a sewing machine and that the beads and sequins are hand sewn onto the fabric. You also state that the fabric is woven in Taiwan. It is assumed that these facts are the same for all the styles listed.

The style numbers are: 031ABC, 032ABC, 033ABC, 034ABC, 035ABC, 036ABC, 037ABC, 038ABC, 039ABC, 040ABC, 30033BC, 30050BC, 30052BC, 30054BC, 30055BC, 30056BC, 30057BC, 30058BC, 30059BC, 30068BC, 30069BC, 30073BC, 30086BC, 30087BC, 30088BC, 30089BC, 7349BC, 7350BC, 7351BC, 7353BC, 7354BC, 7355BC, 7356BC, 7357BC, 7358BC, 031AC, 032AC, 033AC, 034AC, 035AC, 036AC, 037AC, 038AC, 039AC, 040AC, 30032QC, 30033C, 30043GC, 30050C, 30052C, 30054C, 30055C, 30056C, 30057C, 30058C, 30059C, 30068C, 30069C, 30070C, 30071C, 30073C, 30074C, 30080C, 30081C, 30086C, 30087C, 30088C, 30089C, 30035GC, 30049GC, 7218GC, 7349C, 7350QC, 7351C, 7354C, 7355C, 7356C, 7357C, 7358C, 7359C, and 7360C.

The applicable subheading for all of the above listed style numbers will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, other embroidery, of man-made fibers, other, other, other. The rate of duty will be 16 percent ad valorem.

Additional U.S. Note 2 to chapter 58 states that the rates of duty applicable to subheading 5810.92.90 are: column 1 (general) – 7.9%, but, in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered.

This fabric is embroidery in the piece: “piece” referring to lengths of fabric. The applicable subheading for the fabric if it were not embroidered would be 5407.61.99, HTS, which provides for woven polyester fabric. The corresponding rate of duty for this subheading is 16 percent ad valorem. As the rate of the ground fabric (see US Note 3 above), is greater than 7.9 percent, the 16 percent rate of duty will apply to this merchandise.

You submitted numerous style numbers for classification advice. It is the policy of this office to limit requests to no more than five items per ruling request. As this policy was not clearly indicated when we initially rejected your ruling request, we have, in this instance only, accommodated your request for all the style numbers submitted.

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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