The tariff classification of embroidered tapestries from Vietnam

PD 817710 January 18, 1996 CLA-2-58:C:O:D:H14 817710 CATEGORY: Classification TARIFF NO.: 5810.91.0010 Mr. Charles C. Nies Speier Trading Company 3867 Regent Drive Dallas, Texas 75229 RE: The tariff classification of embroidered tapestries from Vietnam Dear Mr. Cies: In your letter dated December 15, 1995, you requested a tariff classification ruling. The prospective import is described as an embroidered picture exported by Mitex Company/Art Export Company of Hanoi, Vietnam. The intended port of entry is Dallas, Texas. You have submitted a sample of the merchandise. Although you describe the item as a tapestry, a more appropriate description is as an embroidered motif. The article consists of a hand embroidered picture on a base of 100% cotton fabric. The overall dimensions are approximately 11 inches by 14 inches. The embroidered picture itself is approximately 7 inches by 9 inches. You state that this item will be used by decoration on craft items such as pillows, quilts, pictures and other hand-made crafts. You have failed to identify the weight of this motif, but it appears to be over 200 grams per square meter. The sample motif which you submitted lacks country of origin marking. It is important to note that all articles imported to the United States are required to be marked with the English name of the country of origin in a legible, conspicuous and permanent manner. The applicable subheading for the embroidered motif will be 5810.91.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs. The rate of duty will be 90%. This ruling is being issued under the provisions of Section 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. Sincerely, Joseph J. Wilson Port Director