The tariff classification of an applique made in Macau

PD 814921 October 19,1995 CLA-2-58:S:N3:H14 CATEGORY: Classification TARIFF NO.: 5810.92.1000 David M. Weiss Vice President Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106-2392 RE: The tariff classification of an applique made in Macau Dear Mr. Weiss: In your letter of September 19, 1995, you requested a binding ruling on behalf of your client C.H.A. Enterprises, Paoli, Pennsylvania. The intended import will be an applique which will be applied to wearing apparel. The applique will be made in Macau. The sample which you have submitted is composed of woven fabric which is 100% polyester. It is identified as style MAJ100. The applique consists of the name of a sports team and is approximately seventeen inches long and three inches wide. The outline of the stylized letters has been cut from gray colored fabric in a manner that clearly shows the shape of each letter while keeping all letters connected. A smaller letter of green fabric and an even smaller letter of navy blue fabric have been sewn with an zigzag embroidery stitch over the corresponding gray letter. A heat sensitive adhesive has been applied to the back of the entire article. The finished item is suitable for application to jackets or other apparel. It is noted that there is no country of origin marking on the sample which you submitted. You should be aware that all goods imported to the United States are subject to country of origin marking unless specifically exempted. In addition, a large number of trade names, trademarks and designs are protected under statutes and regulations relating to intellectual property rights. Specific questions on these areas may be discussed with U. S. Customs at the intended port of entry. The applicable subheading for this embroidered applique is 5810.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or motifs: other embroidery: badges, emblems and motifs. The duty rate will be 8%. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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. Sincerely, Joseph J. Wilson Port Director